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. Enter a term in the Find box. Click the Search button. Afiche 37951 - 37975 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200915003 1362.04-00 Inadvertent Terminations 04/10/2009 200915002 141.01-01 Business Use Test 04/10/2009 200915002 141.01-04 Output Facilities 04/10/2009 200915001 332.00-00 Complete Liquidation of Subsidiaries 04/10/2009 200915001 368.04-00 Assets for Control of Transferee (Type "D") 04/10/2009 200915001 355.01-01 Split-Off 04/10/2009 200915001 1361.01-05 Ineligible Corporation 04/10/2009 200915001 1361.05-00 Qualified Subchapter S Subsidiary 04/10/2009 200915001 1362.01-00 Eligible v. Ineligible 04/10/2009 200915001 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 04/10/2009 200915001 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 04/10/2009 200914073 9999.98-00 Not Able to Identify Under Present List 04/03/2009 200914072 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/03/2009 200914071 408.03-00 Rollover Contributions 04/03/2009 200914070 408.03-00 Rollover Contributions 04/03/2009 200914069 408.03-00 Rollover Contributions 04/03/2009 200914068 408.03-00 Rollover Contributions 04/03/2009 200914067 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/03/2009 200914066 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/03/2009 200914066 419.00-00 Treatment of Funded Welfare Benefit Plans 04/03/2009 200914066 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2009 200914066 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 04/03/2009 200914066 501.09-01 Permissible Benefits 04/03/2009 200914065 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/03/2009 200914065 419.00-00 Treatment of Funded Welfare Benefit Plans 04/03/2009 Pagination First page « Premye Previous page Anvan … Page 1515 Page 1516 Page 1517 Page 1518 Aktyèl paj 1519 Page 1520 Page 1521 Page 1522 Page 1523 … Next page Apre Last page Anvan »