)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 53951 - 53975 of 76942
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200508007 | 1362.02-03 | Passive Investment Income | 02/25/2005 |
| 200508006 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/25/2005 |
| 200508005 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 02/25/2005 |
| 200508005 | 457.02-00 | Maximum Deferral | 02/25/2005 |
| 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 |
