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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 55376 - 55400 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200438003 | 1362.01-03 | Late Elections | 09/17/2004 |
| 200438002 | 1362.02-03 | Passive Investment Income | 09/17/2004 |
| 200438001 | 1361.03-03 | Electing Small Business Trusts | 09/17/2004 |
| 200438001 | 1361.03-02 | Qualified Subchapter S Trusts | 09/17/2004 |
| 200437040 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/10/2004 |
| 200437039 | 412.06-00 | Minimum Funding Waiver | 09/10/2004 |
| 200437038 | 72.20-04 | Substantially Equal Payments | 09/10/2004 |
| 200437037 | 408.00-00 | Individual Retirement Accounts | 09/10/2004 |
| 200437036 | 509.02-02 | Supporting Organizations | 09/10/2004 |
| 200437036 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 09/10/2004 |
| 200437035 | 263A.03-02 | Indirect Costs | 09/10/2004 |
| 200437035 | 263A.04-03 | Burden Rates | 09/10/2004 |
| 200437034 | 263A.04-00 | Allocation Methods | 09/10/2004 |
| 200437033 | 951.00-00 | Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) | 09/10/2004 |
| 200437033 | 7701.33-00 | Conduit Arrangements | 09/10/2004 |
| 200437032 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 09/10/2004 |
| 200437032 | 2518.00-00 | Disclaimers | 09/10/2004 |
| 200437031 | 263A.01-01 | Production Activities | 09/10/2004 |
| 200437030 | 132.04-01 | In General | 09/10/2004 |
| 200437029 | 355.01-01 | Split-Off | 09/10/2004 |
| 200437029 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/10/2004 |
| 200437028 | 104.02-00 | Workmen's Compensation | 09/10/2004 |
| 200437027 | 7701.00-00 | Definitions | 09/10/2004 |
| 200437027 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/10/2004 |
| 200437026 | 7701.00-00 | Definitions | 09/10/2004 |
