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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 58851 - 58875 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200318003 | 1362.01-03 | Late Elections | 05/02/2003 |
| 200318002 | 1402.05-00 | Ministers, Members of Religious Orders, Christian Science Practitioners (Election) | 05/02/2003 |
| 200318002 | 107.00-00 | Rental Value of Parsonage (Excluded v. Not Excluded) | 05/02/2003 |
| 200318001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2003 |
| 200318001 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/02/2003 |
| 200317054 | 412.06-00 | Minimum Funding Waiver | 04/25/2003 |
| 200317053 | 412.06-00 | Minimum Funding Waiver | 04/25/2003 |
| 200317052 | 412.06-00 | Minimum Funding Waiver | 04/25/2003 |
| 200317051 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/25/2003 |
| 200317050 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 04/25/2003 |
| 200317049 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 04/25/2003 |
| 200317049 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 04/25/2003 |
| 200317048 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 04/25/2003 |
| 200317047 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 04/25/2003 |
| 200317046 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 04/25/2003 |
| 200317046 | 414.00-00 | Definitions and Special Rules | 04/25/2003 |
| 200317045 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/25/2003 |
| 200317044 | 401.06-00 | Required Distributions | 04/25/2003 |
| 200317044 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 04/25/2003 |
| 200317043 | 401.06-00 | Required Distributions | 04/25/2003 |
| 200317043 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 04/25/2003 |
| 200317042 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/25/2003 |
| 200317042 | 402.03-00 | Foreign Situs Trust | 04/25/2003 |
| 200317041 | 401.06-00 | Required Distributions | 04/25/2003 |
| 200317041 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 04/25/2003 |
