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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 58551 - 58575 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200327005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/04/2003 |
| 200327004 | 1362.02-03 | Passive Investment Income | 07/04/2003 |
| 200327003 | 1362.01-03 | Late Elections | 07/04/2003 |
| 200327003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/04/2003 |
| 200327002 | 61.30-03 | Anticipatory Assignment of Income | 07/04/2003 |
| 200327001 | 338.01-02 | Time in which Election must be made | 07/04/2003 |
| 200327001 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 07/04/2003 |
| 200326045 | 414.08-00 | Church Plan | 06/27/2003 |
| 200326044 | 4971.02-00 | Additional Tax | 06/27/2003 |
| 200326043 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 06/27/2003 |
| 200326043 | 509.00-00 | Private Foundation Defined | 06/27/2003 |
| 200326043 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 06/27/2003 |
| 200326042 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 06/27/2003 |
| 200326042 | 509.00-00 | Private Foundation Defined | 06/27/2003 |
| 200326042 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 06/27/2003 |
| 200326041 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 06/27/2003 |
| 200326041 | 509.00-00 | Private Foundation Defined | 06/27/2003 |
| 200326041 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 06/27/2003 |
| 200326040 | 664.03-02 | Charitable Remainder Unitrust | 06/27/2003 |
| 200326040 | 4941.04-00 | Definition of Self-Dealing | 06/27/2003 |
| 200326039 | 664.03-02 | Charitable Remainder Unitrust | 06/27/2003 |
| 200326039 | 4941.04-00 | Definition of Self-Dealing | 06/27/2003 |
| 200326038 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 06/27/2003 |
| 200326038 | 414.00-00 | Definitions and Special Rules | 06/27/2003 |
| 200326037 | 414.09-00 | Certain Employee Contributions | 06/27/2003 |
