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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 54051 - 54075 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200503003 | 613A.04-03 | Refiners Excluded | 01/21/2005 |
| 200503002 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/21/2005 |
| 200503001 | 9999.00-00 | Miscellaneous Issues | 01/21/2005 |
| 200502054 | 408.03-00 | Rollover Contributions | 01/14/2005 |
| 200502053 | 408.03-00 | Rollover Contributions | 01/14/2005 |
| 200502052 | 402.08-00 | Rollover Contributions | 01/14/2005 |
| 200502051 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/14/2005 |
| 200502050 | 408.00-00 | Individual Retirement Accounts | 01/14/2005 |
| 200502049 | 408.03-00 | Rollover Contributions | 01/14/2005 |
| 200502048 | 412.06-00 | Minimum Funding Waiver | 01/14/2005 |
| 200502047 | 414.08-00 | Church Plan | 01/14/2005 |
| 200502046 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/14/2005 |
| 200502045 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/14/2005 |
| 200502044 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/14/2005 |
| 200502043 | 501.09-03 | Inurement | 01/14/2005 |
| 200502043 | 4976.01-00 | Disqualified Benefits | 01/14/2005 |
| 200502043 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 01/14/2005 |
| 200502042 | 6702.00-00 | Frivolous Income Tax Return | 01/14/2005 |
| 200502042 | 6702.01-00 | What Constitutes | 01/14/2005 |
| 200502041 | 162.21-01 | Fines and Penalties | 01/14/2005 |
| 200502040 | 61.53-00 | Fringe Benefits | 01/14/2005 |
| 200502040 | 79.03-00 | Inclusion in Employee Income | 01/14/2005 |
| 200502040 | 83.05-00 | Applicability of Section | 01/14/2005 |
| 200502039 | 165.13-00 | Abandonment Losses | 01/14/2005 |
| 200502038 | 877.00-00 | Expatriation to Avoid Tax | 01/14/2005 |
