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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 54176 - 54200 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200501004 | 141.00-00 | Private Activity Bond; Qualified Bond | 01/07/2005 |
| 200501003 | 141.00-00 | Private Activity Bond; Qualified Bond | 01/07/2005 |
| 200501002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/07/2005 |
| 200501001 | 7701.00-00 | Definitions | 01/07/2005 |
| 200453027 | 408.03-00 | Rollover Contributions | 12/31/2004 |
| 200453026 | 401.09-00 | Mergers and Consolidations of Plans and Transfers of Plan Assets (See Also414.00-00) | 12/31/2004 |
| 200453025 | 412.06-00 | Minimum Funding Waiver | 12/31/2004 |
| 200453024 | 412.06-00 | Minimum Funding Waiver | 12/31/2004 |
| 200453023 | 401.06-00 | Required Distributions | 12/31/2004 |
| 200453023 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 12/31/2004 |
| 200453023 | 408.00-00 | Individual Retirement Accounts | 12/31/2004 |
| 200453022 | 402.03-00 | Foreign Situs Trust | 12/31/2004 |
| 200453021 | 402.08-00 | Rollover Contributions | 12/31/2004 |
| 200453020 | 402.08-00 | Rollover Contributions | 12/31/2004 |
| 200453019 | 408.03-00 | Rollover Contributions | 12/31/2004 |
| 200453018 | 408.02-01 | Benefit Distributions | 12/31/2004 |
| 200453018 | 408.03-00 | Rollover Contributions | 12/31/2004 |
| 200453018 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/2004 |
| 200453017 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/2004 |
| 200453016 | 408.03-00 | Rollover Contributions | 12/31/2004 |
| 200453015 | 401.09-00 | Mergers and Consolidations of Plans and Transfers of Plan Assets (See Also414.00-00) | 12/31/2004 |
| 200453014 | 833.03-01 | Existing Blue Cross or Blue Shield Organizations | 12/31/2004 |
| 200453013 | 832.00-00 | Insurance Company Taxable Income | 12/31/2004 |
| 200453013 | 953.00-00 | Insurance Income | 12/31/2004 |
| 200453012 | 832.00-00 | Insurance Company Taxable Income | 12/31/2004 |
