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. Enter a term in the Find box. Click the Search button. Showing 53801 - 53825 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200411051 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 03/12/2004 200411051 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 03/12/2004 200411050 4942.03-05 Qualifying Distribution 03/12/2004 200411050 4942.03-07 Set-Asides 03/12/2004 200411049 4942.03-07 Set-Asides 03/12/2004 200411048 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 03/12/2004 200411047 408.03-00 Rollover Contributions 03/12/2004 200411046 414.09-00 Certain Employee Contributions 03/12/2004 200411045 412.06-00 Minimum Funding Waiver 03/12/2004 200411044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/12/2004 200411044 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/12/2004 200411043 7519.00-00 Required Payments for Entities Electing Not To Have Required Taxable Year 03/12/2004 200411043 7519.02-00 Timely Payments 03/12/2004 200411043 7519.03-00 Refund of Required Payments 03/12/2004 200411042 44.60-00 Expenditures to Provide Access to Disabled Individuals 03/12/2004 200411041 9100.03-00 Section 146; Volume Cap 03/12/2004 200411041 168.00-00 Modified Accelerated Cost Recovery System 03/12/2004 200411040 1362.01-03 Late Elections 03/12/2004 200411039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/12/2004 200411038 2056.07-01 Effective Election 03/12/2004 200411038 9100.00-00 Extension of Time for Making Certain Elections 03/12/2004 200411037 355.01-01 Split-Off 03/12/2004 200411037 368.04-00 Assets for Control of Transferee (Type "D") 03/12/2004 200411036 355.01-01 Split-Off 03/12/2004 200411036 368.04-00 Assets for Control of Transferee (Type "D") 03/12/2004 Pagination First page « First Previous page Previous … Page 2149 Page 2150 Page 2151 Page 2152 Current page 2153 Page 2154 Page 2155 Page 2156 Page 2157 … Next page Next Last page Last »
