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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 54026 - 54050 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200505004 | 3402.06-00 | Supplemental Payments | 02/04/2005 |
| 200505003 | 1362.01-03 | Late Elections | 02/04/2005 |
| 200505002 | 1362.04-00 | Inadvertent Terminations | 02/04/2005 |
| 200505002 | 1361.03-02 | Qualified Subchapter S Trusts | 02/04/2005 |
| 200505002 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 02/04/2005 |
| 200505001 | 1362.04-00 | Inadvertent Terminations | 02/04/2005 |
| 200505001 | 1361.03-02 | Qualified Subchapter S Trusts | 02/04/2005 |
| 200505001 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 02/04/2005 |
| 200504042 | 408.03-00 | Rollover Contributions | 01/28/2005 |
| 200504041 | 408.03-00 | Rollover Contributions | 01/28/2005 |
| 200504040 | 4975.04-02 | ESOP Loans | 01/28/2005 |
| 200504039 | 414.09-00 | Certain Employee Contributions | 01/28/2005 |
| 200504038 | 412.06-00 | Minimum Funding Waiver | 01/28/2005 |
| 200504037 | 408.03-00 | Rollover Contributions | 01/28/2005 |
| 200504036 | 408.03-00 | Rollover Contributions | 01/28/2005 |
| 200504035 | 501.12-03 | Mutual or Cooperative Electric Companies | 01/28/2005 |
| 200504034 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 01/28/2005 |
| 200504033 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 01/28/2005 |
| 200504033 | 6061.02-00 | Facsimile Signatures | 01/28/2005 |
| 200504032 | 6702.00-00 | Frivolous Income Tax Return | 01/28/2005 |
| 200504031 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/28/2005 |
| 200504031 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 01/28/2005 |
| 200504030 | 807.00-00 | Rules for Certain Reserves | 01/28/2005 |
| 200504029 | 897.00-00 | Disposition of Investment in United States Real Property | 01/28/2005 |
| 200504029 | 871.00-00 | Tax on Nonresident Alien Individuals | 01/28/2005 |
