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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 57951 - 57975 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200339003 | 2056.07-00 | Qualified Terminable Interest Property | 09/26/2003 |
| 200339002 | 118.01-01 | Shareholder Contributions | 09/26/2003 |
| 200339001 | 61.00-00 | Gross Income v. Not Gross Income | 09/26/2003 |
| 200339001 | 104.01-00 | Health and Accident Insurance | 09/26/2003 |
| 200339001 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 09/26/2003 |
| 200339001 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 09/26/2003 |
| 200339001 | 152.05-00 | Other Dependents | 09/26/2003 |
| 200339001 | 3102.00-00 | Deduction of Tax From Wages; Liability for and Payment of Tax | 09/26/2003 |
| 200339001 | 3401.00-00 | Definitions | 09/26/2003 |
| 200338023 | 501.09-04 | Membership | 09/19/2003 |
| 200338023 | 4976.01-00 | Disqualified Benefits | 09/19/2003 |
| 200338022 | 414.09-00 | Certain Employee Contributions | 09/19/2003 |
| 200338021 | 414.08-00 | Church Plan | 09/19/2003 |
| 200338020 | 414.08-00 | Church Plan | 09/19/2003 |
| 200338019 | 414.08-00 | Church Plan | 09/19/2003 |
| 200338018 | 414.00-00 | Definitions and Special Rules | 09/19/2003 |
| 200338017 | 412.00-00 | Minimum Funding Standards | 09/19/2003 |
| 200338016 | 412.06-00 | Minimum Funding Waiver | 09/19/2003 |
| 200338015 | 684.00-00 | Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates | 09/19/2003 |
| 200338014 | 6103.04-01 | Disclosure to State Tax Officials | 09/19/2003 |
| 200338013 | 7701.00-00 | Definitions | 09/19/2003 |
| 200338013 | 6063.00-00 | Signing of Partnership Returns | 09/19/2003 |
| 200338013 | 6062.00-00 | Signing of Corporation Returns | 09/19/2003 |
| 200338013 | 6061.00-00 | Signing of Returns and Other Documents | 09/19/2003 |
| 200338013 | 6011.00-00 | General Requirement of Return, Statement, or List | 09/19/2003 |
