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 64326 - 64350 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200131009 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/03/2001 |
| Number 200131008 | UILC 7701.00-00 | Subject Definitions | Release Date 08/03/2001 |
| Number 200131007 | UILC 41.51-00 | Subject Qualified Research Expenses | Release Date 08/03/2001 |
| Number 200131006 | UILC 451.19-00 | Subject Accrual Method | Release Date 08/03/2001 |
| Number 200131005 | UILC 461.06-01 | Subject Accrual Basis | Release Date 08/03/2001 |
| Number 200131004 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/03/2001 |
| Number 200131003 | UILC 355.01-00 | Subject Spin-Off | Release Date 08/03/2001 |
| Number 200131003 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 08/03/2001 |
| Number 200131002 | UILC 1402.01-00 | Subject Net Earnings From Self-Employment | Release Date 08/03/2001 |
| Number 200131001 | UILC 2056.01-00 | Subject Terminable Interests | Release Date 08/03/2001 |
| Number 200130058 | UILC 408.00-00 | Subject Individual Retirement Accounts | Release Date 07/27/2001 |
| Number 200130057 | UILC 72.20-00 | Subject Tax on Early Distributions from Qualified Retirement Plans | Release Date 07/27/2001 |
| Number 200130057 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 07/27/2001 |
| Number 200130057 | UILC 402.00-00 | Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | Release Date 07/27/2001 |
| Number 200130057 | UILC 415.00-00 | Subject Limitations on Benefits and Contributions Under Qualified Plans | Release Date 07/27/2001 |
| Number 200130056 | UILC 408.00-00 | Subject Individual Retirement Accounts | Release Date 07/27/2001 |
| Number 200130056 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 07/27/2001 |
| Number 200130055 | UILC 509.02-01 | Subject Publicly Supported Organizations | Release Date 07/27/2001 |
| Number 200130055 | UILC 509.02-02 | Subject Supporting Organizations | Release Date 07/27/2001 |
| Number 200130055 | UILC 512.00-00 | Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) | Release Date 07/27/2001 |
| Number 200130054 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 07/27/2001 |
| Number 200130053 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 07/27/2001 |
| Number 200130052 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 07/27/2001 |
| Number 200130051 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 07/27/2001 |
| Number 200130050 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 07/27/2001 |
