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 71226 - 71250 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200005037 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 02/04/2000 |
| Number 200005037 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 02/04/2000 |
| Number 200005037 | UILC 509.00-00 | Subject Private Foundation Defined | Release Date 02/04/2000 |
| Number 200005036 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 02/04/2000 |
| Number 200005035 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 02/04/2000 |
| Number 200005034 | UILC 1362.01-03 | Subject Late Elections | Release Date 02/04/2000 |
| Number 200005033 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 02/04/2000 |
| Number 200005032 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 02/04/2000 |
| Number 200005031 | UILC 451.13-01 | Subject Services (Rev. Rul. 71-21) | Release Date 02/04/2000 |
| Number 200005030 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/04/2000 |
| Number 200005030 | UILC 2652.01-02 | Subject Special Election for QTIP | Release Date 02/04/2000 |
| Number 200005030 | UILC 2654.00-00 | Subject Special Rules | Release Date 02/04/2000 |
| Number 200005029 | UILC 501.21-00 | Subject Black Lung Trusts | Release Date 02/04/2000 |
| Number 200005029 | UILC 4951.05-00 | Subject Definitions | Release Date 02/04/2000 |
| Number 200005029 | UILC 4952.05-00 | Subject Definitions | Release Date 02/04/2000 |
| Number 200005029 | UILC 4953.02-00 | Subject Excess Contribution | Release Date 02/04/2000 |
| Number 200005028 | UILC 4982.00-00 | Subject Excise Tax on Undistributed Income of Regulated Investment Companies | Release Date 02/04/2000 |
| Number 200005027 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 02/04/2000 |
| Number 200005027 | UILC 509.00-00 | Subject Private Foundation Defined | Release Date 02/04/2000 |
| Number 200005027 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 02/04/2000 |
| Number 200005027 | UILC 4946.00-00 | Subject Definitions and Special Rules | Release Date 02/04/2000 |
| Number 200005026 | UILC 6103.04-00 | Subject Disclosure to States for State Tax Administration | Release Date 02/04/2000 |
| Number 200005025 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 02/04/2000 |
| Number 200005024 | UILC 472.01-00 | Subject Election | Release Date 02/04/2000 |
| Number 200005024 | UILC 9100.11-00 | Subject Section 472; LIFO Election | Release Date 02/04/2000 |
