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 56226 - 56250 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200402009 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 01/09/2004 |
| Number 200402009 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 01/09/2004 |
| Number 200402009 | UILC 1368.00-00 | Subject Distributions | Release Date 01/09/2004 |
| Number 200402009 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 01/09/2004 |
| Number 200402009 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 01/09/2004 |
| Number 200402009 | UILC 2512.13-00 | Subject Transfers for Insufficient Consideration | Release Date 01/09/2004 |
| Number 200402009 | UILC 2601.03-01 | Subject Irrevocable Trusts | Release Date 01/09/2004 |
| Number 200402008 | UILC 6700.00-00 | Subject Promoting Abusive Tax Shelters | Release Date 01/09/2004 |
| Number 200402007 | UILC 9999.92-00 | Subject Issues Related to Statutes Other Than Contained in Internal Revenue Code | Release Date 01/09/2004 |
| Number 200402006 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 01/09/2004 |
| Number 200402006 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 01/09/2004 |
| Number 200402005 | UILC 3121.10-03 | Subject Past Audit | Release Date 01/09/2004 |
| Number 200402004 | UILC 61.09-18 | Subject Discharge of Indebtedness | Release Date 01/09/2004 |
| Number 200402003 | UILC 170.00-00 | Subject Charitable, Etc. Contributions and Gifts | Release Date 01/09/2004 |
| Number 200402003 | UILC 337.14-00 | Subject Conversion to Tax Exempt | Release Date 01/09/2004 |
| Number 200402003 | UILC 1366.00-00 | Subject Pass-Thru of Items to Shareholders | Release Date 01/09/2004 |
| Number 200402002 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/09/2004 |
| Number 200402001 | UILC 831.00-00 | Subject Tax On Insurance Companies Other Than Life Insurance Companies | Release Date 01/09/2004 |
| Number 200401025 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 01/02/2004 |
| Number 200401024 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 01/02/2004 |
| Number 200401023 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 01/02/2004 |
| Number 200401022 | UILC 414.08-00 | Subject Church Plan | Release Date 01/02/2004 |
| Number 200401021 | UILC 404.02-00 | Subject Stock Bonus and Profit-Sharing Trusts | Release Date 01/02/2004 |
| Number 200401021 | UILC 401.04-00 | Subject Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) | Release Date 01/02/2004 |
| Number 200401021 | UILC 415.02-01 | Subject Annual Addition | Release Date 01/02/2004 |
