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 66676 - 66700 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200105006 | UILC 1362.01-03 | Subject Late Elections | Release Date 02/02/2001 |
| Number 200105005 | UILC 871.02-12 | Subject Certain Annuities Received Under Qualified Plans | Release Date 02/02/2001 |
| Number 200105004 | UILC 451.00-00 | Subject General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | Release Date 02/02/2001 |
| Number 200105004 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 02/02/2001 |
| Number 200105003 | UILC 162.30-00 | Subject Form v. Substance | Release Date 02/02/2001 |
| Number 200105003 | UILC 467.07-00 | Subject Recapture of Prior Understated Inclusions Under Leaseback or Long-Term Agreements | Release Date 02/02/2001 |
| Number 200105002 | UILC 1502.50-00 | Subject Life and Non-Life | Release Date 02/02/2001 |
| Number 200105001 | UILC 894.02-00 | Subject Dividends | Release Date 02/02/2001 |
| Number 200105001 | UILC 901.02-05 | Subject Partnerships and Estates | Release Date 02/02/2001 |
| Number 200105001 | UILC 642.01-00 | Subject Foreign Tax Credit | Release Date 02/02/2001 |
| Number 200104038 | UILC 501.07-05 | Subject Business with Nonmembers | Release Date 01/26/2001 |
| Number 200104038 | UILC 512.09-03 | Subject Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | Release Date 01/26/2001 |
| Number 200104038 | UILC 512.01-00 | Subject Exception, Additions, and Limitations on Unrelated Income | Release Date 01/26/2001 |
| Number 200104037 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 01/26/2001 |
| Number 200104037 | UILC 501.03-02 | Subject Foundations | Release Date 01/26/2001 |
| Number 200104037 | UILC 509.03-00 | Subject Continuation of Private Foundation Status | Release Date 01/26/2001 |
| Number 200104037 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 01/26/2001 |
| Number 200104037 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 01/26/2001 |
| Number 200104036 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 01/26/2001 |
| Number 200104036 | UILC 501.03-02 | Subject Foundations | Release Date 01/26/2001 |
| Number 200104036 | UILC 509.03-00 | Subject Continuation of Private Foundation Status | Release Date 01/26/2001 |
| Number 200104036 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 01/26/2001 |
| Number 200104036 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 01/26/2001 |
| Number 200104035 | UILC 403.00-00 | Subject Taxation of Employee Annuities (Taxable v. Not Taxable) | Release Date 01/26/2001 |
| Number 200104034 | UILC 4942.03-07 | Subject Set-Asides | Release Date 01/26/2001 |
