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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 55026 - 55050 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200444006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/29/2004 |
| 200444005 | 7701.00-00 | Definitions | 10/29/2004 |
| 200444005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/29/2004 |
| 200444004 | 468B.00-00 | Special Rules For Designated Settlement Funds | 10/29/2004 |
| 200444004 | 1381.02-00 | Certain Other Cooperatives | 10/29/2004 |
| 200444003 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 10/29/2004 |
| 200444003 | 642.03-00 | Charitable Deduction | 10/29/2004 |
| 200444002 | 108.01-01 | Title 11 Case | 10/29/2004 |
| 200444002 | 108.02-00 | Reduction of Tax Attributes | 10/29/2004 |
| 200444002 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 10/29/2004 |
| 200444002 | 56.44-00 | Certain Ownership Changes | 10/29/2004 |
| 200444002 | 367.00-00 | Foreign Corporations | 10/29/2004 |
| 200444001 | 6321.01-00 | Property Subject v. Not Subject to Lien (See 6301.12-00) | 10/29/2004 |
| 200444001 | 6201.00-00 | Assessment Authority | 10/29/2004 |
| 200444001 | 3111.00-00 | Liability and Payment of Employer Tax | 10/29/2004 |
| 200443046 | 408.03-00 | Rollover Contributions | 10/22/2004 |
| 200443045 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 10/22/2004 |
| 200443045 | 4942.03-05 | Qualifying Distribution | 10/22/2004 |
| 200443045 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 10/22/2004 |
| 200443045 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 10/22/2004 |
| 200443045 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 10/22/2004 |
| 200443044 | 4942.03-07 | Set-Asides | 10/22/2004 |
| 200443043 | 412.06-00 | Minimum Funding Waiver | 10/22/2004 |
| 200443042 | 4971.00-00 | Taxes on Failure to Meet Minimum Funding Standards | 10/22/2004 |
| 200443041 | 412.06-00 | Minimum Funding Waiver | 10/22/2004 |
