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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 58126 - 58150 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200335010 | 355.01-00 | Spin-Off | 08/29/2003 |
| 200335009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/29/2003 |
| 200335009 | 355.01-00 | Spin-Off | 08/29/2003 |
| 200335008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/29/2003 |
| 200335008 | 355.01-00 | Spin-Off | 08/29/2003 |
| 200335007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2003 |
| 200335006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2003 |
| 200335005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2003 |
| 200335004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2003 |
| 200335003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2003 |
| 200335002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2003 |
| 200335001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2003 |
| 200334044 | 408.03-00 | Rollover Contributions | 08/22/2003 |
| 200334043 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 08/22/2003 |
| 200334042 | 414.09-00 | Certain Employee Contributions | 08/22/2003 |
| 200334041 | 401.04-00 | Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) | 08/22/2003 |
| 200334041 | 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.) | 08/22/2003 |
| 200334041 | 404.02-00 | Stock Bonus and Profit-Sharing Trusts | 08/22/2003 |
| 200334041 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 08/22/2003 |
| 200334041 | 415.02-00 | Limitation for Defined Contribution Plans | 08/22/2003 |
| 200334041 | 4972.02-00 | Excess Contributions | 08/22/2003 |
| 200334040 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 08/22/2003 |
| 200334040 | 7701.00-00 | Definitions | 08/22/2003 |
| 200334039 | 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.) | 08/22/2003 |
| 200334038 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 08/22/2003 |
