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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 48626 - 48650 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200647002 | 118.02-02 | Definition of Contribution in Aid of Construction | 11/24/2006 |
| 200647001 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/24/2006 |
| 200647001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/24/2006 |
| 200647001 | 2501.01-01 | Transfer by Incompetent or Incompetent's Committee | 11/24/2006 |
| 200646028 | 408.01-00 | Exclusive Benefit of Individual or His Beneficiary | 11/17/2006 |
| 200646027 | 408.01-00 | Exclusive Benefit of Individual or His Beneficiary | 11/17/2006 |
| 200646026 | 408.00-00 | Individual Retirement Accounts | 11/17/2006 |
| 200646026 | 408.03-00 | Rollover Contributions | 11/17/2006 |
| 200646026 | 408.06-00 | Distributions | 11/17/2006 |
| 200646025 | 408.01-00 | Exclusive Benefit of Individual or His Beneficiary | 11/17/2006 |
| 200646024 | 412.00-00 | Minimum Funding Standards | 11/17/2006 |
| 200646023 | 412.06-00 | Minimum Funding Waiver | 11/17/2006 |
| 200646022 | 408.03-00 | Rollover Contributions | 11/17/2006 |
| 200646021 | 412.00-00 | Minimum Funding Standards | 11/17/2006 |
| 200646020 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 11/17/2006 |
| 200646019 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 11/17/2006 |
| 200646018 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 11/17/2006 |
| 200646017 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 11/17/2006 |
| 200646017 | 103.02-00 | State and Local | 11/17/2006 |
| 200646017 | 103.02-01 | Political Subdivisions | 11/17/2006 |
| 200646017 | 103.02-02 | On Behalf Of | 11/17/2006 |
| 200646016 | 6708.00-00 | Failure to Maintain Lists of Investors In Potentially Abusive Tax Shelters | 11/17/2006 |
| 200646015 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 11/17/2006 |
| 200646015 | 6013.00-00 | Joint Returns of Income Tax by Husband and Wife | 11/17/2006 |
| 200646014 | 152.08-02 | Release of Exemption | 11/17/2006 |
