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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 55876 - 55900 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200426022 | 402.08-00 | Rollover Contributions | 06/25/2004 |
| 200426022 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/25/2004 |
| 200426021 | 408.03-00 | Rollover Contributions | 06/25/2004 |
| 200426020 | 408.03-00 | Rollover Contributions | 06/25/2004 |
| 200426019 | 468A.04-02 | Revised Schedules | 06/25/2004 |
| 200426018 | 47.00-00 | Rehabilitation Credit | 06/25/2004 |
| 200426017 | 115.00-00 | Income of States, Municipalities, etc. | 06/25/2004 |
| 200426016 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/25/2004 |
| 200426015 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/25/2004 |
| 200426014 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 06/25/2004 |
| 200426014 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 06/25/2004 |
| 200426013 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/25/2004 |
| 200426013 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/25/2004 |
| 200426013 | 2652.01-02 | Special Election for QTIP | 06/25/2004 |
| 200426013 | 2654.00-00 | Special Rules | 06/25/2004 |
| 200426012 | 7701.00-00 | Definitions | 06/25/2004 |
| 200426012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/25/2004 |
| 200426011 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 06/25/2004 |
| 200426010 | 115.00-00 | Income of States, Municipalities, etc. | 06/25/2004 |
| 200426009 | 877.00-00 | Expatriation to Avoid Tax | 06/25/2004 |
| 200426008 | 2033.00-00 | Property in Which Decedent Had an Interest | 06/25/2004 |
| 200426008 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 06/25/2004 |
| 200426008 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 06/25/2004 |
| 200426007 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/25/2004 |
| 200426007 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 06/25/2004 |
