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 68276 - 68300 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200039002 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 09/29/2000 |
| Number 200039002 | UILC 402.02-00 | Subject Non-Exempt Trust | Release Date 09/29/2000 |
| Number 200039002 | UILC 451.14-00 | Subject Constructive Receipt | Release Date 09/29/2000 |
| Number 200039002 | UILC 677.00-00 | Subject Income for Benefit of Grantor | Release Date 09/29/2000 |
| Number 200039001 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 09/29/2000 |
| Number 200039001 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 09/29/2000 |
| Number 200039001 | UILC 2601.04-01 | Subject Wills or Revocable Trusts Executed Before October 22, 1986 | Release Date 09/29/2000 |
| Number 200038059 | UILC 152.06-00 | Subject Over 1/2 Support | Release Date 09/22/2000 |
| Number 200038058 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 09/22/2000 |
| Number 200038058 | UILC 509.00-00 | Subject Private Foundation Defined | Release Date 09/22/2000 |
| Number 200038058 | UILC 150.00-00 | Subject Definitions and Special Rules | Release Date 09/22/2000 |
| Number 200038058 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 09/22/2000 |
| Number 200038058 | UILC 512.00-00 | Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) | Release Date 09/22/2000 |
| Number 200038057 | UILC 402.07-00 | Subject Unrealized Appreciation of Employer's Securities | Release Date 09/22/2000 |
| Number 200038056 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/22/2000 |
| Number 200038055 | UILC 402.08-01 | Subject Rollover Lump Sums | Release Date 09/22/2000 |
| Number 200038054 | UILC 501.09-03 | Subject Inurement | Release Date 09/22/2000 |
| Number 200038054 | UILC 4976.01-00 | Subject Disqualified Benefits | Release Date 09/22/2000 |
| Number 200038053 | UILC 4945.04-05 | Subject Grants to Organizations | Release Date 09/22/2000 |
| Number 200038052 | UILC 402.07-00 | Subject Unrealized Appreciation of Employer's Securities | Release Date 09/22/2000 |
| Number 200038051 | UILC 162.05-03 | Subject Compromise Settlement of Claims | Release Date 09/22/2000 |
| Number 200038051 | UILC 401.04-00 | Subject Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) | Release Date 09/22/2000 |
| Number 200038051 | 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 09/22/2000 |
| Number 200038051 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 09/22/2000 |
| Number 200038051 | UILC 415.00-00 | Subject Limitations on Benefits and Contributions Under Qualified Plans | Release Date 09/22/2000 |
