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 20651 - 20675 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201510004 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 03/06/2015 |
| Number 201510003 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 03/06/2015 |
| Number 201510003 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 03/06/2015 |
| Number 201510003 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 03/06/2015 |
| Number 201510002 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 03/06/2015 |
| Number 201510002 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 03/06/2015 |
| Number 201510002 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 03/06/2015 |
| Number 201510001 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 03/06/2015 |
| Number 201510001 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 03/06/2015 |
| Number 201510001 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 03/06/2015 |
| Number 201510000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 03/06/2015 |
| Number 201509070 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/27/2015 |
| Number 201509069 | UILC 414.00-00 | Subject Definitions and Special Rules | Release Date 02/27/2015 |
| Number 201509069 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 02/27/2015 |
| Number 201509068 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 02/27/2015 |
| Number 201509067 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 02/27/2015 |
| Number 201509066 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 02/27/2015 |
| Number 201509065 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 02/27/2015 |
| Number 201509064 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/27/2015 |
| Number 201509063 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/27/2015 |
| Number 201509062 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/27/2015 |
| Number 201509061 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/27/2015 |
| Number 201509060 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/27/2015 |
| Number 201509059 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/27/2015 |
| Number 201509058 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 02/27/2015 |
