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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 73651 - 73675 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199934002 | 404.10-00 | Deferred Compensation | 08/27/1999 |
| 199934002 | 419.03-00 | Welfare Benefit Fund | 08/27/1999 |
| 199934002 | 461.01-00 | Accrual Method | 08/27/1999 |
| 199934001 | 302.01-04 | Meaningful Reduction of Interest | 08/27/1999 |
| 199934001 | 356.01-01 | Dividend Status | 08/27/1999 |
| 199933053 | 414.08-00 | Church Plan | 08/20/1999 |
| 199933052 | 412.06-00 | Minimum Funding Waiver | 08/20/1999 |
| 199933051 | 4942.03-03 | Minimum Investment Return | 08/20/1999 |
| 199933051 | 4942.03-05 | Qualifying Distribution | 08/20/1999 |
| 199933051 | 4944.03-00 | Exception for Program-Related Investments | 08/20/1999 |
| 199933050 | 4942.00-00 | Taxes on Failure to Distribute Income | 08/20/1999 |
| 199933050 | 507.04-00 | Termination Under Section 507(b)(1)(B) | 08/20/1999 |
| 199933049 | 414.08-00 | Church Plan | 08/20/1999 |
| 199933048 | 414.09-00 | Certain Employee Contributions | 08/20/1999 |
| 199933047 | 1362.01-03 | Late Elections | 08/20/1999 |
| 199933046 | 1362.01-03 | Late Elections | 08/20/1999 |
| 199933045 | 1362.01-03 | Late Elections | 08/20/1999 |
| 199933044 | 1362.01-03 | Late Elections | 08/20/1999 |
| 199933043 | 168.00-00 | Modified Accelerated Cost Recovery System | 08/20/1999 |
| 199933043 | 9100.03-00 | Section 146; Volume Cap | 08/20/1999 |
| 199933042 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 08/20/1999 |
| 199933042 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/1999 |
| 199933041 | 3231.01-00 | Employers v. Not Employers | 08/20/1999 |
| 199933040 | 301.00-00 | Distributions of Property | 08/20/1999 |
| 199933040 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 08/20/1999 |
