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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 62751 - 62775 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200220015 | 2511.11-00 | Gift of Remainder | 05/17/2002 |
| 200220014 | 2702.02-02 | Personal Residence in Trust | 05/17/2002 |
| 200220014 | 2511.11-00 | Gift of Remainder | 05/17/2002 |
| 200220013 | 338.01-02 | Time in which Election must be made | 05/17/2002 |
| 200220013 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 05/17/2002 |
| 200220012 | 861.09-06 | Asset Method of Apportionment | 05/17/2002 |
| 200220011 | 42.08-04 | Buildings Financed with Tax-Exempt Bonds | 05/17/2002 |
| 200220010 | 355.01-01 | Split-Off | 05/17/2002 |
| 200220008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/17/2002 |
| 200220007 | 1362.01-03 | Late Elections | 05/17/2002 |
| 200220006 | 9999.98-00 | Not Able to Identify Under Present List | 05/17/2002 |
| 200220005 | 954.03-00 | Foreign Base Company Sales Income | 05/17/2002 |
| 200220004 | 1362.01-03 | Late Elections | 05/17/2002 |
| 200220003 | 1362.01-03 | Late Elections | 05/17/2002 |
| 200220002 | 9999.00-00 | Miscellaneous Issues | 05/17/2002 |
| 200220001 | 9999.00-00 | Miscellaneous Issues | 05/17/2002 |
| 200219044 | 507.00-00 | Termination of Private Foundation Status | 05/10/2002 |
| 200219043 | 507.00-00 | Termination of Private Foundation Status | 05/10/2002 |
| 200219042 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 05/10/2002 |
| 200219041 | 4971.00-00 | Taxes on Failure to Meet Minimum Funding Standards | 05/10/2002 |
| 200219040 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/10/2002 |
| 200219039 | 501.03-02 | Foundations | 05/10/2002 |
| 200219039 | 501.03-30 | Organizational and Operational Tests | 05/10/2002 |
| 200219039 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/10/2002 |
| 200219039 | 4941.03-00 | Special Rules as to Liability | 05/10/2002 |
