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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 53901 - 53925 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200508005 | 457.06-02 | Coordination With Other Deferrals | 02/25/2005 |
| 200508004 | 7701.03-00 | Association v. Trust | 02/25/2005 |
| 200508003 | 877.00-00 | Expatriation to Avoid Tax | 02/25/2005 |
| 200508002 | 817.08-04 | Look-Through Diversification | 02/25/2005 |
| 200508001 | 2652.01-02 | Special Election for QTIP | 02/25/2005 |
| 200508001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/25/2005 |
| 200507023 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/18/2005 |
| 200507022 | 408.03-00 | Rollover Contributions | 02/18/2005 |
| 200507021 | 219.01-00 | Deduction Allowed | 02/18/2005 |
| 200507020 | 408.03-00 | Rollover Contributions | 02/18/2005 |
| 200507019 | 402.08-00 | Rollover Contributions | 02/18/2005 |
| 200507018 | 408.03-00 | Rollover Contributions | 02/18/2005 |
| 200507017 | 408.03-00 | Rollover Contributions | 02/18/2005 |
| 200507016 | 409.01-08 | Distribution and Payment Requirements | 02/18/2005 |
| 200507016 | 409.01-09 | Definition of Employer Securities | 02/18/2005 |
| 200507016 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 02/18/2005 |
| 200507016 | 404.16-00 | Dividend Paid Deduction for ESOPs | 02/18/2005 |
| 200507016 | 401.35-00 | Additional Requirements for Employee Stock Ownership Plans | 02/18/2005 |
| 200507015 | 408.03-00 | Rollover Contributions | 02/18/2005 |
| 200507014 | 501.07-00 | Social Clubs | 02/18/2005 |
| 200507013 | 460.05-00 | Definition of Long-Term Contract (See Also 451) | 02/18/2005 |
| 200507012 | 1362.02-03 | Passive Investment Income | 02/18/2005 |
| 200507011 | 1362.01-03 | Late Elections | 02/18/2005 |
| 200507010 | 2601.03-01 | Irrevocable Trusts | 02/18/2005 |
| 200507009 | 367.03-11 | Treatment of a Subsequent Nonrecognition Transfers | 02/18/2005 |
