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 31876 - 31900 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201038020 7428.00-00 Declaratory Judgments Relating to Status & Classification of Organizations Under Section 501(c)(3), etc. 09/24/2010 201038019 401.06-00 Required Distributions 09/24/2010 201038018 408.03-00 Rollover Contributions 09/24/2010 201038017 408.03-00 Rollover Contributions 09/24/2010 201038016 412.00-00 Minimum Funding Standards 09/24/2010 201038015 501.06-03 Professional Associations (See Also 0501.03-11) 09/24/2010 201038014 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 09/24/2010 201038014 57.00-00 Items of Tax Preference 09/24/2010 201038013 118.01-02 Nonshareholder Contributions 09/24/2010 201038013 118.02-00 Contributions in Aid of Construction 09/24/2010 201038012 1035.03-00 Exchange of Policies With Different Insurers 09/24/2010 201038011 1502.21-00 Consolidated Net Operating Loss Deduction 09/24/2010 201038011 9100.22-00 Other 09/24/2010 201038010 1362.01-03 Late Elections 09/24/2010 201038010 1362.00-00 Election by Small Business Corporation 09/24/2010 201038009 7701.00-00 Definitions 09/24/2010 201038008 817.00-00 Treatment of Variable Contracts 09/24/2010 201038007 9100.10-01 Accounting Methods 09/24/2010 201038006 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/24/2010 201038006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/24/2010 201038005 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/24/2010 201038005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/24/2010 201038004 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/24/2010 201038004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/24/2010 201038003 7701.00-00 Definitions 09/24/2010 Pagination First page « First Previous page Previous … Page 1272 Page 1273 Page 1274 Page 1275 Current page 1276 Page 1277 Page 1278 Page 1279 Page 1280 … Next page Next Last page Last »