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 57126 - 57150 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200410022 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 03/05/2004 |
| 200410021 | 401.06-01 | In General | 03/05/2004 |
| 200410021 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 03/05/2004 |
| 200410020 | 401.06-01 | In General | 03/05/2004 |
| 200410020 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 03/05/2004 |
| 200410019 | 401.06-01 | In General | 03/05/2004 |
| 200410019 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 03/05/2004 |
| 200410018 | 414.00-00 | Definitions and Special Rules | 03/05/2004 |
| 200410017 | 414.00-00 | Definitions and Special Rules | 03/05/2004 |
| 200410016 | 414.00-00 | Definitions and Special Rules | 03/05/2004 |
| 200410015 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 03/05/2004 |
| 200410015 | 2601.03-01 | Irrevocable Trusts | 03/05/2004 |
| 200410014 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 03/05/2004 |
| 200410014 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 03/05/2004 |
| 200410014 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 03/05/2004 |
| 200410014 | 2601.03-01 | Irrevocable Trusts | 03/05/2004 |
| 200410013 | 355.01-01 | Split-Off | 03/05/2004 |
| 200410012 | 4371.03-00 | Reinsurance | 03/05/2004 |
| 200410011 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/05/2004 |
| 200410011 | 2056.07-01 | Effective Election | 03/05/2004 |
| 200410010 | 856.04-00 | Rents From Real Property | 03/05/2004 |
| 200410009 | 355.01-01 | Split-Off | 03/05/2004 |
| 200410009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/05/2004 |
| 200410008 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/05/2004 |
| 200410007 | 104.02-00 | Workmen's Compensation | 03/05/2004 |
