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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 61901 - 61925 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200230005 | 170.09-00 | Donees of Charitable Contributions in General | 07/26/2002 |
| 200230005 | 170.18-00 | Recordkeeping and Return Requirements | 07/26/2002 |
| 200230005 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/26/2002 |
| 200230005 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/26/2002 |
| 200230004 | 664.00-00 | Charitable Remainder Trusts | 07/26/2002 |
| 200230003 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 07/26/2002 |
| 200230002 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 07/26/2002 |
| 200230001 | 482.09-00 | Services | 07/26/2002 |
| 200230001 | 482.11-00 | Transfer or Use of Intangibles | 07/26/2002 |
| 200229056 | 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.) | 07/19/2002 |
| 200229055 | 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.) | 07/19/2002 |
| 200229054 | 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.) | 07/19/2002 |
| 200229053 | 507.00-00 | Termination of Private Foundation Status | 07/19/2002 |
| 200229052 | 507.00-00 | Termination of Private Foundation Status | 07/19/2002 |
| 200229051 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 07/19/2002 |
| 200229050 | 414.08-00 | Church Plan | 07/19/2002 |
| 200229049 | 412.06-00 | Minimum Funding Waiver | 07/19/2002 |
| 200229048 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 07/19/2002 |
| 200229048 | 408.00-00 | Individual Retirement Accounts | 07/19/2002 |
| 200229047 | 1362.01-03 | Late Elections | 07/19/2002 |
| 200229046 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 07/19/2002 |
| 200229046 | 664.00-00 | Charitable Remainder Trusts | 07/19/2002 |
| 200229046 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/19/2002 |
| 200229045 | 1362.01-03 | Late Elections | 07/19/2002 |
| 200229044 | 9100.22-00 | Other | 07/19/2002 |
