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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 59626 - 59650 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200307097 | 414.08-00 | Church Plan | 02/14/2003 |
| 200307096 | 414.08-00 | Church Plan | 02/14/2003 |
| 200307095 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 02/14/2003 |
| 200307095 | 408.00-00 | Individual Retirement Accounts | 02/14/2003 |
| 200307094 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/14/2003 |
| 200307094 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 02/14/2003 |
| 200307093 | 401.29-00 | Cash or Deferred Arrangements | 02/14/2003 |
| 200307093 | 414.07-00 | Governmental Plan | 02/14/2003 |
| 200307092 | 414.09-00 | Certain Employee Contributions | 02/14/2003 |
| 200307091 | 408.00-00 | Individual Retirement Accounts | 02/14/2003 |
| 200307090 | 414.07-00 | Governmental Plan | 02/14/2003 |
| 200307089 | 414.09-00 | Certain Employee Contributions | 02/14/2003 |
| 200307088 | 2642.00-00 | Inclusion Ratio | 02/14/2003 |
| 200307087 | 263.03-02 | Repair v. Permanent Improvement | 02/14/2003 |
| 200307086 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307085 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307084 | 61.05-03 | Compensation | 02/14/2003 |
| 200307084 | 61.05-05 | Gift | 02/14/2003 |
| 200307084 | 102.00-00 | Gifts and Inheritances | 02/14/2003 |
| 200307084 | 3401.00-00 | Definitions | 02/14/2003 |
| 200307083 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/14/2003 |
| 200307082 | 2642.00-00 | Inclusion Ratio | 02/14/2003 |
| 200307082 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2003 |
| 200307081 | 118.01-02 | Nonshareholder Contributions | 02/14/2003 |
| 200307081 | 118.02-00 | Contributions in Aid of Construction | 02/14/2003 |
