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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Number UILC Subject Release Date
Number 200251002 UILC 7405.00-00 Subject Action for Recovery of Erroneous Refunds Release Date 12/20/2002
Number 200251001 UILC 1313.01-00 Subject Determination v. No Determination Release Date 12/20/2002
Number 200250039 UILC 414.00-00 Subject Definitions and Special Rules Release Date 12/13/2002
Number 200250039 UILC 401.00-00 Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan Release Date 12/13/2002
Number 200250038 UILC 4945.00-00 Subject Excise Taxes on Taxable Expenditures Release Date 12/13/2002
Number 200250037 UILC 408.00-00 Subject Individual Retirement Accounts Release Date 12/13/2002
Number 200250036 UILC 402.00-00 Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Release Date 12/13/2002
Number 200250035 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 12/13/2002
Number 200250034 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 12/13/2002
Number 200250033 UILC 2044.00-00 Subject Certain Property for which Marital Deduction was Previously Allowed Release Date 12/13/2002
Number 200250033 UILC 2519.00-00 Subject Disposition of Certain Life Estates Release Date 12/13/2002
Number 200250033 UILC 2702.00-00 Subject Special Valuation Rules for Transfers in Trust Release Date 12/13/2002
Number 200250032 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 12/13/2002
Number 200250031 UILC 141.06-01 Subject Defeasance Release Date 12/13/2002
Number 200250030 UILC 216.01-02 Subject Gross Income Requirement Release Date 12/13/2002
Number 200250029 UILC 170.12-06 Subject Beneficiaries Limited to Small Class Release Date 12/13/2002
Number 200250028 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 12/13/2002
Number 200250027 UILC 453.08-01 Subject Election After Revocation Release Date 12/13/2002
Number 200250026 UILC 41.00-00 Subject Credit for Increasing Research Activities Release Date 12/13/2002
Number 200250025 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 12/13/2002
Number 200250024 UILC 368.01-00 Subject Statutory Merger or Consolidation (Type "A") Release Date 12/13/2002
Number 200250023 UILC 368.01-01 Subject Using Stock of Corporation Controlling Acquiring Corporation Release Date 12/13/2002
Number 200250022 UILC 302.00-00 Subject Distributions in Redemption of Stock Release Date 12/13/2002
Number 200250021 UILC 302.00-00 Subject Distributions in Redemption of Stock Release Date 12/13/2002
Number 200250020 UILC 302.00-00 Subject Distributions in Redemption of Stock Release Date 12/13/2002