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.
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Showing 54251 - 54275 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200438048 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 09/17/2004 |
| Number 200438047 | UILC 402.03-00 | Subject Foreign Situs Trust | Release Date 09/17/2004 |
| Number 200438046 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 09/17/2004 |
| Number 200438045 | UILC 408.01-00 | Subject Exclusive Benefit of Individual or His Beneficiary | Release Date 09/17/2004 |
| Number 200438045 | UILC 408.02-00 | Subject Qualification | Release Date 09/17/2004 |
| Number 200438045 | UILC 408.06-00 | Subject Distributions | Release Date 09/17/2004 |
| Number 200438044 | UILC 401.06-01 | Subject In General | Release Date 09/17/2004 |
| Number 200438044 | UILC 401.06-02 | Subject Employee Dies Before Entire Interest Distributed | Release Date 09/17/2004 |
| Number 200438043 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 09/17/2004 |
| Number 200438043 | UILC 4943.03-00 | Subject Definition of Excess Business Holdings | Release Date 09/17/2004 |
| Number 200438043 | UILC 4943.03-01 | Subject Permitted Holdings | Release Date 09/17/2004 |
| Number 200438043 | UILC 4943.04-01 | Subject Taxable Period | Release Date 09/17/2004 |
| Number 200438042 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 09/17/2004 |
| Number 200438042 | UILC 4943.03-00 | Subject Definition of Excess Business Holdings | Release Date 09/17/2004 |
| Number 200438042 | UILC 4943.03-01 | Subject Permitted Holdings | Release Date 09/17/2004 |
| Number 200438042 | UILC 4943.04-01 | Subject Taxable Period | Release Date 09/17/2004 |
| Number 200438041 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 09/17/2004 |
| Number 200438040 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 09/17/2004 |
| Number 200438039 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 09/17/2004 |
| Number 200438038 | UILC 61.49-01 | Subject Capital Gain v. Ordinary Income | Release Date 09/17/2004 |
| Number 200438037 | UILC 877.00-00 | Subject Expatriation to Avoid Tax | Release Date 09/17/2004 |
| Number 200438036 | UILC 2032A.00-00 | Subject Valuation of Farm Real Property | Release Date 09/17/2004 |
| Number 200438035 | UILC 355.01-00 | Subject Spin-Off | Release Date 09/17/2004 |
| Number 200438035 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 09/17/2004 |
| Number 200438034 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 09/17/2004 |
