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 56401 - 56425 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200317043 401.06-02 Employee Dies Before Entire Interest Distributed 04/25/2003 200317042 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/25/2003 200317042 402.03-00 Foreign Situs Trust 04/25/2003 200317041 401.06-00 Required Distributions 04/25/2003 200317041 401.06-02 Employee Dies Before Entire Interest Distributed 04/25/2003 200317040 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 04/25/2003 200317040 403.05-00 Rollover Amounts 04/25/2003 200317039 414.08-00 Church Plan 04/25/2003 200317038 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/25/2003 200317038 414.00-00 Definitions and Special Rules 04/25/2003 200317037 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003 200317036 419.13-00 Aggregation Rules 04/25/2003 200317036 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 04/25/2003 200317036 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 04/25/2003 200317036 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 04/25/2003 200317035 414.00-00 Definitions and Special Rules 04/25/2003 200317035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/25/2003 200317034 414.09-00 Certain Employee Contributions 04/25/2003 200317033 408.03-00 Rollover Contributions 04/25/2003 200317032 408.00-00 Individual Retirement Accounts 04/25/2003 200317032 408.03-00 Rollover Contributions 04/25/2003 200317031 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 04/25/2003 200317030 414.08-00 Church Plan 04/25/2003 200317029 414.08-00 Church Plan 04/25/2003 200317028 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003 Pagination First page « First Previous page Previous … Page 2253 Page 2254 Page 2255 Page 2256 Current page 2257 Page 2258 Page 2259 Page 2260 Page 2261 … Next page Next Last page Last »
