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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 58876 - 58900 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200317040 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 04/25/2003 |
| 200317040 | 403.05-00 | Rollover Amounts | 04/25/2003 |
| 200317039 | 414.08-00 | Church Plan | 04/25/2003 |
| 200317038 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/25/2003 |
| 200317038 | 414.00-00 | Definitions and Special Rules | 04/25/2003 |
| 200317037 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2003 |
| 200317036 | 419.13-00 | Aggregation Rules | 04/25/2003 |
| 200317036 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 04/25/2003 |
| 200317036 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 04/25/2003 |
| 200317036 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 04/25/2003 |
| 200317035 | 414.00-00 | Definitions and Special Rules | 04/25/2003 |
| 200317035 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/25/2003 |
| 200317034 | 414.09-00 | Certain Employee Contributions | 04/25/2003 |
| 200317033 | 408.03-00 | Rollover Contributions | 04/25/2003 |
| 200317032 | 408.00-00 | Individual Retirement Accounts | 04/25/2003 |
| 200317032 | 408.03-00 | Rollover Contributions | 04/25/2003 |
| 200317031 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 04/25/2003 |
| 200317030 | 414.08-00 | Church Plan | 04/25/2003 |
| 200317029 | 414.08-00 | Church Plan | 04/25/2003 |
| 200317028 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2003 |
| 200317027 | 401.29-00 | Cash or Deferred Arrangements | 04/25/2003 |
| 200317026 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 04/25/2003 |
| 200317025 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 04/25/2003 |
| 200317024 | 414.09-00 | Certain Employee Contributions | 04/25/2003 |
| 200317023 | 401.35-00 | Additional Requirements for Employee Stock Ownership Plans | 04/25/2003 |
