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 62676 - 62700 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200205002 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 02/01/2002 |
| Number 200205002 | UILC 2038.00-00 | Subject Revocable Transfers (Included v. Not Included in Gross Estate) | Release Date 02/01/2002 |
| Number 200205002 | UILC 2044.00-00 | Subject Certain Property for which Marital Deduction was Previously Allowed | Release Date 02/01/2002 |
| Number 200205001 | UILC 355.01-01 | Subject Split-Off | Release Date 02/01/2002 |
| Number 200205001 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 02/01/2002 |
| Number 200204053 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 01/25/2002 |
| Number 200204053 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 01/25/2002 |
| Number 200204053 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 01/25/2002 |
| Number 200204053 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 01/25/2002 |
| Number 200204053 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 01/25/2002 |
| Number 200204053 | UILC 4944.00-00 | Subject Excise Tax on "Jeopardizing" Investments | Release Date 01/25/2002 |
| Number 200204053 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 01/25/2002 |
| Number 200204052 | UILC 4971.00-00 | Subject Taxes on Failure to Meet Minimum Funding Standards | Release Date 01/25/2002 |
| Number 200204051 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 01/25/2002 |
| Number 200204050 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 01/25/2002 |
| Number 200204049 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 01/25/2002 |
| Number 200204048 | UILC 408.00-00 | Subject Individual Retirement Accounts | Release Date 01/25/2002 |
| Number 200204048 | UILC 408.02-01 | Subject Benefit Distributions | Release Date 01/25/2002 |
| Number 200204047 | UILC 4940.01-00 | Subject Alternative Excise Tax on Non-Exempt Private Foundations | Release Date 01/25/2002 |
| Number 200204047 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 01/25/2002 |
| Number 200204047 | UILC 4942.03-02 | Subject Distributable Amount | Release Date 01/25/2002 |
| Number 200204047 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 01/25/2002 |
| Number 200204047 | UILC 4944.00-00 | Subject Excise Tax on "Jeopardizing" Investments | Release Date 01/25/2002 |
| Number 200204047 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 01/25/2002 |
| Number 200204047 | UILC 4946.02-00 | Subject Foundation Manager | Release Date 01/25/2002 |
