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 57851 - 57875 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200250005 9100.00-00 Extension of Time for Making Certain Elections 12/13/2002 200250004 141.01-00 Private Business Tests 12/13/2002 200250003 663.04-00 65-Day Rule 12/13/2002 200250003 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 12/13/2002 200250002 1362.00-00 Election by Small Business Corporation 12/13/2002 200250001 6330.00-00 Collection Due Process - Levy 12/13/2002 200249015 4945.04-04 Grants to Individuals 12/06/2002 200249014 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/06/2002 200249013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/06/2002 200249013 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 12/06/2002 200249013 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 12/06/2002 200249013 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/06/2002 200249013 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 12/06/2002 200249013 7702.00-00 Life Insurance Contract Defined 12/06/2002 200249012 412.06-00 Minimum Funding Waiver 12/06/2002 200249011 412.06-00 Minimum Funding Waiver 12/06/2002 200249010 4945.00-00 Excise Taxes on Taxable Expenditures 12/06/2002 200249009 414.09-00 Certain Employee Contributions 12/06/2002 200249008 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 12/06/2002 200249008 403.05-00 Rollover Amounts 12/06/2002 200249007 9100.00-00 Extension of Time for Making Certain Elections 12/06/2002 200249006 338.01-02 Time in which Election must be made 12/06/2002 200249006 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/06/2002 200249005 754.02-00 Timeliness of Election 12/06/2002 200249005 9100.00-00 Extension of Time for Making Certain Elections 12/06/2002 Pagination First page « Premye Previous page Anvan … Page 2311 Page 2312 Page 2313 Page 2314 Aktyèl paj 2315 Page 2316 Page 2317 Page 2318 Page 2319 … Next page Apre Last page Anvan »