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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 56276 - 56300 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200419013 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 05/07/2004 |
| 200419012 | 9100.09-00 | Section 442; Accounting Periods | 05/07/2004 |
| 200419011 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 05/07/2004 |
| 200419011 | 2632.01-00 | Time and Manner of Allocation | 05/07/2004 |
| 200419011 | 2642.00-00 | Inclusion Ratio | 05/07/2004 |
| 200419011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/07/2004 |
| 200419010 | 856.02-00 | Investment Requirements | 05/07/2004 |
| 200419009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/07/2004 |
| 200419008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/07/2004 |
| 200419007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/07/2004 |
| 200419006 | 451.14-04 | Compensation | 05/07/2004 |
| 200419005 | 2032.01-00 | Exercise of Election | 05/07/2004 |
| 200419005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/07/2004 |
| 200419004 | 118.01-02 | Nonshareholder Contributions | 05/07/2004 |
| 200419004 | 118.02-00 | Contributions in Aid of Construction | 05/07/2004 |
| 200419003 | 9100.09-00 | Section 442; Accounting Periods | 05/07/2004 |
| 200419002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/07/2004 |
| 200419001 | 385.01-00 | Debt v. Equity | 05/07/2004 |
| 200418053 | 4942.03-07 | Set-Asides | 04/30/2004 |
| 200418052 | 408.03-00 | Rollover Contributions | 04/30/2004 |
| 200418051 | 401.01-01 | Exclusive Benefit of Employees or Their Beneficiaries | 04/30/2004 |
| 200418051 | 402.03-00 | Foreign Situs Trust | 04/30/2004 |
| 200418051 | 412.00-00 | Minimum Funding Standards | 04/30/2004 |
| 200418050 | 414.00-00 | Definitions and Special Rules | 04/30/2004 |
| 200418049 | 412.06-00 | Minimum Funding Waiver | 04/30/2004 |
