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 54251 - 54275 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200405003 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 01/30/2004 200405002 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 01/30/2004 200405001 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 01/30/2004 200404059 414.07-00 Governmental Plan 01/23/2004 200404058 332.01-00 Nonrecognition of Gain or Loss 01/23/2004 200404058 337.14-01 Transfer of Substantially All Assets to Tax Exempt 01/23/2004 200404058 501.12-03 Mutual or Cooperative Electric Companies 01/23/2004 200404057 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 01/23/2004 200404057 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/23/2004 200404057 501.03-30 Organizational and Operational Tests 01/23/2004 200404057 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/23/2004 200404057 509.02-01 Publicly Supported Organizations 01/23/2004 200404057 509.02-02 Supporting Organizations 01/23/2004 200404056 408.03-00 Rollover Contributions 01/23/2004 200404055 419.11-00 Qualified Asset Account 01/23/2004 200404055 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 01/23/2004 200404054 408.03-00 Rollover Contributions 01/23/2004 200404053 408.03-00 Rollover Contributions 01/23/2004 200404052 414.09-00 Certain Employee Contributions 01/23/2004 200404051 408.03-00 Rollover Contributions 01/23/2004 200404050 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 01/23/2004 200404050 404.02-00 Stock Bonus and Profit-Sharing Trusts 01/23/2004 200404050 415.02-00 Limitation for Defined Contribution Plans 01/23/2004 200404050 4972.02-00 Excess Contributions 01/23/2004 200404050 4979.00-00 Tax on Certain Excess Contributions 01/23/2004 Pagination First page « First Previous page Previous … Page 2167 Page 2168 Page 2169 Page 2170 Current page 2171 Page 2172 Page 2173 Page 2174 Page 2175 … Next page Next Last page Last »
