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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 22851 - 22875 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201443003 | 884.08-30 | Reorganization of a Foreign Corporation | 10/24/2014 |
| 201443002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/24/2014 |
| 201443002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/24/2014 |
| 201443001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/24/2014 |
| 201443000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/24/2014 |
| 201442073 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/17/2014 |
| 201442071 | 408A.00-00 | Roth IRA | 10/17/2014 |
| 201442071 | 9100.00-00 | Extension of Time for Making Certain Elections 201442072.pdf 104 10/17/2014 201442072 414.08-00|Church Plan | 10/17/2014 |
| 201442070 | 402.08-00 | Rollover Contributions | 10/17/2014 |
| 201442069 | 408.03-00 | Rollover Contributions | 10/17/2014 |
| 201442068 | 412.06-00 | Minimum Funding Waiver | 10/17/2014 |
| 201442067 | 664.00-00 | Charitable Remainder Trusts | 10/17/2014 |
| 201442066 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/17/2014 |
| 201442065 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 10/17/2014 |
| 201442065 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) | 10/17/2014 |
| 201442065 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 10/17/2014 |
| 201442065 | 4976.01-00 | Disqualified Benefits | 10/17/2014 |
| 201442064 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 10/17/2014 |
| 201442064 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) | 10/17/2014 |
| 201442064 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 10/17/2014 |
| 201442064 | 4976.01-00 | Disqualified Benefits | 10/17/2014 |
| 201442063 | 4945.04-04 | Grants to Individuals | 10/17/2014 |
| 201442062 | 4945.04-04 | Grants to Individuals | 10/17/2014 |
| 201442061 | 4942.03-05 | Qualifying Distribution | 10/17/2014 |
| 201442061 | 4944.03-00 | Exception for Program-Related Investments | 10/17/2014 |
