)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 57551 - 57575 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200347005 | 1362.04-00 | Inadvertent Terminations | 11/21/2003 |
| 200347004 | 131.00-00 | Certain Foster Care Payments | 11/21/2003 |
| 200347004 | 3401.04-01 | Employer v. Not an Employer | 11/21/2003 |
| 200347003 | 132.08-04 | Parking | 11/21/2003 |
| 200347002 | 861.09-06 | Asset Method of Apportionment | 11/21/2003 |
| 200347001 | 355.01-00 | Spin-Off | 11/21/2003 |
| 200346032 | 408.00-00 | Individual Retirement Accounts | 11/14/2003 |
| 200346031 | 412.06-00 | Minimum Funding Waiver | 11/14/2003 |
| 200346030 | 412.06-00 | Minimum Funding Waiver | 11/14/2003 |
| 200346029 | 412.06-00 | Minimum Funding Waiver | 11/14/2003 |
| 200346028 | 412.06-00 | Minimum Funding Waiver | 11/14/2003 |
| 200346027 | 412.06-00 | Minimum Funding Waiver | 11/14/2003 |
| 200346026 | 413.02-00 | Deduction Limitations | 11/14/2003 |
| 200346025 | 408.00-00 | Individual Retirement Accounts | 11/14/2003 |
| 200346024 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 11/14/2003 |
| 200346023 | 884.08-00 | Rules for Termination, Liquidation, Reorganization or Incorporation | 11/14/2003 |
| 200346022 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346021 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346020 | 468A.04-02 | Revised Schedules | 11/14/2003 |
| 200346019 | 702.00-00 | Income and Credits of Partner | 11/14/2003 |
| 200346019 | 704.01-02 | Economic Effect | 11/14/2003 |
| 200346019 | 851.00-00 | Definition of Regulated Investment Company | 11/14/2003 |
| 200346019 | 7704.01-00 | Meaning of | 11/14/2003 |
| 200346018 | 2642.00-00 | Inclusion Ratio | 11/14/2003 |
| 200346018 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/14/2003 |
