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. Showing 25076 - 25100 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201302005 1361.00-00 Definitions 01/11/2013 201302005 1361.03-02 Qualified Subchapter S Trusts 01/11/2013 201302004 1361.00-00 Definitions 01/11/2013 201302004 1361.03-02 Qualified Subchapter S Trusts 01/11/2013 201302003 2642.00-00 Inclusion Ratio 01/11/2013 201302003 9100.00-00 Extension of Time for Making Certain Elections 01/11/2013 201302002 2642.00-00 Inclusion Ratio 01/11/2013 201302002 9100.00-00 Extension of Time for Making Certain Elections 01/11/2013 201302001 2632.00-00 Special Rules for Allocation of GST Exemption 01/11/2013 201302001 9100.00-00 Extension of Time for Making Certain Elections 01/11/2013 201301021 501.32-00 Income Inures v. does Not Inure to Private Individual 01/04/2013 201301021 501.32-01 Distribution of Assets to Private Individuals 01/04/2013 201301021 501.33-00 Private v. Public Interest Served 01/04/2013 201301020 9100.00-00 Extension of Time for Making Certain Elections 01/04/2013 201301019 408.03-00 Rollover Contributions 01/04/2013 201301018 408.03-00 Rollover Contributions 01/04/2013 201301017 408.03-00 Rollover Contributions 01/04/2013 201301016 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/04/2013 201301015 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/04/2013 201301015 4941.04-00 Definition of Self-Dealing 01/04/2013 201301015 4946.01-00 Disqualified Person 01/04/2013 201301014 501.45-00 Requirements for Tax-Exemption as a Credit Counseling Organization � 501(q) 01/04/2013 201301013 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/04/2013 201301012 1362.01-03 Late Elections 01/04/2013 201301011 1362.01-00 Eligible v. Ineligible 01/04/2013 Pagination First page « First Previous page Previous … Page 1000 Page 1001 Page 1002 Page 1003 Current page 1004 Page 1005 Page 1006 Page 1007 Page 1008 … Next page Next Last page Last »