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 53926 - 53950 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200444004 | UILC 1381.02-00 | Subject Certain Other Cooperatives | Release Date 10/29/2004 |
| Number 200444003 | UILC 9100.26-00 | Subject Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | Release Date 10/29/2004 |
| Number 200444003 | UILC 642.03-00 | Subject Charitable Deduction | Release Date 10/29/2004 |
| Number 200444002 | UILC 108.01-01 | Subject Title 11 Case | Release Date 10/29/2004 |
| Number 200444002 | UILC 108.02-00 | Subject Reduction of Tax Attributes | Release Date 10/29/2004 |
| Number 200444002 | UILC 382.00-00 | Subject Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | Release Date 10/29/2004 |
| Number 200444002 | UILC 56.44-00 | Subject Certain Ownership Changes | Release Date 10/29/2004 |
| Number 200444002 | UILC 367.00-00 | Subject Foreign Corporations | Release Date 10/29/2004 |
| Number 200444001 | UILC 6321.01-00 | Subject Property Subject v. Not Subject to Lien (See 6301.12-00) | Release Date 10/29/2004 |
| Number 200444001 | UILC 6201.00-00 | Subject Assessment Authority | Release Date 10/29/2004 |
| Number 200444001 | UILC 3111.00-00 | Subject Liability and Payment of Employer Tax | Release Date 10/29/2004 |
| Number 200443046 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 10/22/2004 |
| Number 200443045 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 10/22/2004 |
| Number 200443045 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 10/22/2004 |
| Number 200443045 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 10/22/2004 |
| Number 200443045 | UILC 4944.00-00 | Subject Excise Tax on "Jeopardizing" Investments | Release Date 10/22/2004 |
| Number 200443045 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 10/22/2004 |
| Number 200443044 | UILC 4942.03-07 | Subject Set-Asides | Release Date 10/22/2004 |
| Number 200443043 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 10/22/2004 |
| Number 200443042 | UILC 4971.00-00 | Subject Taxes on Failure to Meet Minimum Funding Standards | Release Date 10/22/2004 |
| Number 200443041 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 10/22/2004 |
| Number 200443040 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 10/22/2004 |
| Number 200443039 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 10/22/2004 |
| Number 200443038 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 10/22/2004 |
| Number 200443037 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 10/22/2004 |
