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 22426 - 22450 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201507004 | 1381.00-00 | Organizations to Which Part Applies | 02/13/2015 |
| 201507003 | 1502.75-00 | Filing Requirements | 02/13/2015 |
| 201507003 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 02/13/2015 |
| 201507002 | 141.01-04 | Output Facilities | 02/13/2015 |
| 201507002 | 142.05-00 | Furnishing Water | 02/13/2015 |
| 201507001 | 1295.02-02 | Retroactive Elections | 02/13/2015 |
| 201507000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/13/2015 |
| 201506019 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/06/2015 |
| 201506018 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/06/2015 |
| 201506017 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2015 |
| 201506016 | 408.03-00 | Rollover Contributions | 02/06/2015 |
| 201506015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2015 |
| 201506015 | 408A.00-00 | Roth IRA | 02/06/2015 |
| 201506014 | 408.03-00 | Rollover Contributions | 02/06/2015 |
| 201506013 | 408.03-00 | Rollover Contributions | 02/06/2015 |
| 201506012 | 4945.04-04 | Grants to Individuals | 02/06/2015 |
| 201506011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2015 |
| 201506010 | 7452.00-00 | Representation of Parties | 02/06/2015 |
| 201506009 | 1362.04-00 | Inadvertent Terminations | 02/06/2015 |
| 201506008 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/06/2015 |
| 201506008 | 351.01-00 | Control v. No Control by Transferor | 02/06/2015 |
| 201506008 | 351.02-00 | Series of Transactions | 02/06/2015 |
| 201506008 | 351.05-00 | "Property" Defined | 02/06/2015 |
| 201506007 | 168.00-00 | Modified Accelerated Cost Recovery System | 02/06/2015 |
| 201506007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2015 |
