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 54651 - 54675 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200432026 | UILC 4945.04-00 | Subject Definition of Taxable Expenditure | Release Date 08/06/2004 |
| Number 200432025 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 08/06/2004 |
| Number 200432024 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 08/06/2004 |
| Number 200432023 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 08/06/2004 |
| Number 200432022 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 08/06/2004 |
| Number 200432021 | UILC 72.00-00 | Subject Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | Release Date 08/06/2004 |
| Number 200432020 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/06/2004 |
| Number 200432019 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 08/06/2004 |
| Number 200432018 | UILC 404.00-00 | Subject Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | Release Date 08/06/2004 |
| Number 200432017 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 08/06/2004 |
| Number 200432017 | UILC 355.01-00 | Subject Spin-Off | Release Date 08/06/2004 |
| Number 200432016 | UILC 2035.02-00 | Subject Inclusion of Gift Tax in Gross Estate | Release Date 08/06/2004 |
| Number 200432015 | UILC 2035.03-00 | Subject Exception for Bona Fide Sale | Release Date 08/06/2004 |
| Number 200432014 | UILC 172.02-00 | Subject Computing Net Operating Loss | Release Date 08/06/2004 |
| Number 200432013 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 08/06/2004 |
| Number 200432012 | UILC 35.00-00 | Subject Overpayments of Tax | Release Date 08/06/2004 |
| Number 200432011 | UILC 468A.04-06 | Subject Qualifying Percent | Release Date 08/06/2004 |
| Number 200432010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/06/2004 |
| Number 200432009 | UILC 584.00-00 | Subject Common Trust Funds | Release Date 08/06/2004 |
| Number 200432009 | UILC 643.00-00 | Subject Definitions Applicable to Subparts A, B, C, and D | Release Date 08/06/2004 |
| Number 200432009 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 08/06/2004 |
| Number 200432009 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 08/06/2004 |
| Number 200432008 | UILC 584.00-00 | Subject Common Trust Funds | Release Date 08/06/2004 |
| Number 200432008 | UILC 643.00-00 | Subject Definitions Applicable to Subparts A, B, C, and D | Release Date 08/06/2004 |
| Number 200432008 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 08/06/2004 |
