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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 51251 - 51275 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200548035 | 2601.03-01 | Irrevocable Trusts | 12/02/2005 |
| 200548035 | 672.00-00 | Definitions and Rules | 12/02/2005 |
| 200548035 | 674.00-00 | Power to Control Beneficial Enjoyment | 12/02/2005 |
| 200548035 | 675.00-00 | Administrative Powers | 12/02/2005 |
| 200548035 | 677.00-00 | Income for Benefit of Grantor | 12/02/2005 |
| 200548035 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 12/02/2005 |
| 200548034 | 412.06-00 | Minimum Funding Waiver | 12/02/2005 |
| 200548033 | 412.06-00 | Minimum Funding Waiver | 12/02/2005 |
| 200548032 | 4971.02-00 | Additional Tax | 12/02/2005 |
| 200548031 | 4971.02-00 | Additional Tax | 12/02/2005 |
| 200548030 | 408.03-00 | Rollover Contributions | 12/02/2005 |
| 200548029 | 408.03-00 | Rollover Contributions | 12/02/2005 |
| 200548028 | 401.06-00 | Required Distributions | 12/02/2005 |
| 200548028 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 12/02/2005 |
| 200548028 | 402.04-00 | Certain Employee's Annuities | 12/02/2005 |
| 200548027 | 401.06-00 | Required Distributions | 12/02/2005 |
| 200548027 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 12/02/2005 |
| 200548027 | 402.04-00 | Certain Employee's Annuities | 12/02/2005 |
| 200548026 | 4941.04-00 | Definition of Self-Dealing | 12/02/2005 |
| 200548026 | 4942.03-03 | Minimum Investment Return | 12/02/2005 |
| 200548026 | 4943.04-03 | Business Enterprise | 12/02/2005 |
| 200548026 | 4944.05-00 | Definitions | 12/02/2005 |
| 200548025 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 12/02/2005 |
| 200548025 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 12/02/2005 |
| 200548025 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 12/02/2005 |
