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 50026 - 50050 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200528009 2501.01-00 Gift v. Not a Gift 07/15/2005 200528008 277.03-00 Deductions Attributable to Members 07/15/2005 200528007 2652.01-02 Special Election for QTIP 07/15/2005 200528007 9100.00-00 (blank) 07/15/2005 200528007 2632.01-00 Time and Manner of Allocation 07/15/2005 200528006 1362.00-00 Election by Small Business Corporation 07/15/2005 200528006 1362.01-00 Eligible v. Ineligible 07/15/2005 200528005 1362.04-00 Inadvertent Terminations 07/15/2005 200528005 1361.03-00 Certain Trusts Permitted as Shareholders 07/15/2005 200528005 1361.03-02 Qualified Subchapter S Trusts 07/15/2005 200528004 856.01-00 Income Requirements 07/15/2005 200528003 173.00-00 Circulation Expenditures (Deductible v. Not Deductible) 07/15/2005 200528002 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005 200528001 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 07/15/2005 200527026 408.00-00 Individual Retirement Accounts 07/08/2005 200527025 408.00-00 Individual Retirement Accounts 07/08/2005 200527024 408.00-00 Individual Retirement Accounts 07/08/2005 200527023 414.09-00 Certain Employee Contributions 07/08/2005 200527022 4945.00-00 Excise Taxes on Taxable Expenditures 07/08/2005 200527021 501.03-05 Corporations 07/08/2005 200527020 4942.05-01 Active Conduct of Exempt Purpose Activities 07/08/2005 200527020 4945.00-00 Excise Taxes on Taxable Expenditures 07/08/2005 200527019 6033.01-00 Exempt v. Non Exempt From Filing 07/08/2005 200527018 4945.00-00 Excise Taxes on Taxable Expenditures 07/08/2005 200527017 4945.00-00 Excise Taxes on Taxable Expenditures 07/08/2005 Pagination First page « Premye Previous page Anvan … Page 1998 Page 1999 Page 2000 Page 2001 Aktyèl paj 2002 Page 2003 Page 2004 Page 2005 Page 2006 … Next page Apre Last page Anvan »