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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 55651 - 55675 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200432028 | 401.06-00 | Required Distributions | 08/06/2004 |
| 200432028 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 08/06/2004 |
| 200432027 | 401.01-00 | Impossibility of Diversion | 08/06/2004 |
| 200432027 | 401.01-00 | Impossibility of Diversion | 08/06/2004 |
| 200432026 | 514.06-00 | Definitions--Debt-Financed Property | 08/06/2004 |
| 200432026 | 4941.04-00 | Definition of Self-Dealing | 08/06/2004 |
| 200432026 | 4945.04-00 | Definition of Taxable Expenditure | 08/06/2004 |
| 200432025 | 402.08-00 | Rollover Contributions | 08/06/2004 |
| 200432024 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 08/06/2004 |
| 200432023 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 08/06/2004 |
| 200432022 | 408.03-00 | Rollover Contributions | 08/06/2004 |
| 200432021 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 08/06/2004 |
| 200432020 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2004 |
| 200432019 | 412.06-00 | Minimum Funding Waiver | 08/06/2004 |
| 200432018 | 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.) | 08/06/2004 |
| 200432017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/06/2004 |
| 200432017 | 355.01-00 | Spin-Off | 08/06/2004 |
| 200432016 | 2035.02-00 | Inclusion of Gift Tax in Gross Estate | 08/06/2004 |
| 200432015 | 2035.03-00 | Exception for Bona Fide Sale | 08/06/2004 |
| 200432014 | 172.02-00 | Computing Net Operating Loss | 08/06/2004 |
| 200432013 | 9100.10-01 | Accounting Methods | 08/06/2004 |
| 200432012 | 35.00-00 | Overpayments of Tax | 08/06/2004 |
| 200432011 | 468A.04-06 | Qualifying Percent | 08/06/2004 |
| 200432010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/06/2004 |
| 200432009 | 584.00-00 | Common Trust Funds | 08/06/2004 |
