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 51001 - 51025 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200512028 408.03-00 Rollover Contributions 03/25/2005 200512027 501.03-30 Organizational and Operational Tests 03/25/2005 200512027 501.36-04 Fund Raising (See also 0512.06-00) 03/25/2005 200512026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/25/2005 200512025 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/25/2005 200512024 4942.03-07 Set-Asides 03/25/2005 200512023 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/25/2005 200512022 4942.03-07 Set-Asides 03/25/2005 200512022 4942.03-05 Qualifying Distribution 03/25/2005 200512021 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/25/2005 200512020 385.04-06 Other Instruments 03/25/2005 200512020 305.10-00 Stripped Preferred Stock 03/25/2005 200512020 1286.00-00 Tax Treatment of Stripped Bonds 03/25/2005 200512020 7701.03-11 Fixed Investment Trusts 03/25/2005 200512020 7701.00-00 Definitions 03/25/2005 200512020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/25/2005 200512019 148.00-00 Arbitrage 03/25/2005 200512019 6611.00-00 Interest on Overpayments (Interest v. No Interest) 03/25/2005 200512018 6702.00-00 Frivolous Income Tax Return 03/25/2005 200512018 6702.01-00 What Constitutes 03/25/2005 200512018 6611.09-00 No Interest Until Return in Processible Form 03/25/2005 200512018 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 03/25/2005 200512017 847.00-00 Special Estimated Tax Payments 03/25/2005 200512016 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 03/25/2005 200512015 3231.01-00 Employers v. Not Employers 03/25/2005 Pagination First page « Premye Previous page Anvan … Page 2037 Page 2038 Page 2039 Page 2040 Aktyèl paj 2041 Page 2042 Page 2043 Page 2044 Page 2045 … Next page Apre Last page Anvan »
