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 56426 - 56450 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200317027 401.29-00 Cash or Deferred Arrangements 04/25/2003 200317026 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 04/25/2003 200317025 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 04/25/2003 200317024 414.09-00 Certain Employee Contributions 04/25/2003 200317023 401.35-00 Additional Requirements for Employee Stock Ownership Plans 04/25/2003 200317022 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/25/2003 200317021 7701.00-00 Definitions 04/25/2003 200317020 302.04-03 Termination of a Business 04/25/2003 200317019 368.05-00 Recapitalization (Type "E") 04/25/2003 200317019 382.07-00 Ownership Change 04/25/2003 200317019 1502.33-00 Earnings and Profits 04/25/2003 200317019 301.01-00 Dividend in Property 04/25/2003 200317018 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003 200317017 2642.06-00 Special Rules for Certain Inter Vivos Transfers 04/25/2003 200317017 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003 200317016 274.14-00 Percentage Disallowance for Meals and Entertainment Deductions 04/25/2003 200317015 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003 200317014 453.08-00 Revocation of Elections 04/25/2003 200317013 2632.01-00 Time and Manner of Allocation 04/25/2003 200317013 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003 200317012 2632.01-00 Time and Manner of Allocation 04/25/2003 200317012 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003 200317011 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/25/2003 200317011 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 04/25/2003 200317010 1362.01-03 Late Elections 04/25/2003 Pagination First page « First Previous page Previous … Page 2254 Page 2255 Page 2256 Page 2257 Current page 2258 Page 2259 Page 2260 Page 2261 Page 2262 … Next page Next Last page Last »
