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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 59326 - 59350 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200313018 | 9100.18-00 | Section 927; FSC Election | 03/28/2003 |
| 200313017 | 414.07-00 | Governmental Plan | 03/28/2003 |
| 200313017 | 457.08-01 | Eligible Employer | 03/28/2003 |
| 200313016 | 72.01-00 | Exclusion Ratio | 03/28/2003 |
| 200313016 | 72.07-00 | Amounts Not Receivable as Annuities | 03/28/2003 |
| 200313016 | 72.19-01 | Exceptions | 03/28/2003 |
| 200313015 | 41.01-00 | Alternative Incremental Credit | 03/28/2003 |
| 200313014 | 41.01-00 | Alternative Incremental Credit | 03/28/2003 |
| 200313013 | 2642.00-00 | Inclusion Ratio | 03/28/2003 |
| 200313013 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/28/2003 |
| 200313012 | 2642.00-00 | Inclusion Ratio | 03/28/2003 |
| 200313012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/28/2003 |
| 200313011 | 1362.01-03 | Late Elections | 03/28/2003 |
| 200313010 | 1362.01-03 | Late Elections | 03/28/2003 |
| 200313009 | 1362.01-03 | Late Elections | 03/28/2003 |
| 200313008 | 2631.01-00 | Allocations Irrevocable | 03/28/2003 |
| 200313008 | 2632.01-00 | Time and Manner of Allocation | 03/28/2003 |
| 200313008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/28/2003 |
| 200313007 | 141.00-00 | Private Activity Bond; Qualified Bond | 03/28/2003 |
| 200313006 | 9100.09-00 | Section 442; Accounting Periods | 03/28/2003 |
| 200313006 | 444.03-00 | Procedural Requirements for Making Election | 03/28/2003 |
| 200313005 | 41.00-00 | Credit for Increasing Research Activities | 03/28/2003 |
| 200313004 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 03/28/2003 |
| 200313003 | 355.01-01 | Split-Off | 03/28/2003 |
| 200313003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/28/2003 |
