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 36026 - 36050 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200939012 2642.00-00 Inclusion Ratio 09/25/2009 200939012 2632.00-00 Special Rules for Allocation of GST Exemption 09/25/2009 200939011 302.03-00 Complete Termination of Interest 09/25/2009 200939010 301.00-00 Distributions of Property 09/25/2009 200939009 301.00-00 Distributions of Property 09/25/2009 200939008 301.00-00 Distributions of Property 09/25/2009 200939007 301.00-00 Distributions of Property 09/25/2009 200939006 1362.00-00 Election by Small Business Corporation 09/25/2009 200939006 1362.01-00 Eligible v. Ineligible 09/25/2009 200939006 1362.01-03 Late Elections 09/25/2009 200939005 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 09/25/2009 200939004 1362.01-03 Late Elections 09/25/2009 200939003 6166.00-00 Extension of Time to Pay Estate Tax 09/25/2009 200939003 2661.00-00 Administration 09/25/2009 200939002 355.01-00 Spin-Off 09/25/2009 200939002 355.03-00 Active Business 09/25/2009 200939001 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/25/2009 200938042 408.03-00 Rollover Contributions 09/18/2009 200938041 408.03-00 Rollover Contributions 09/18/2009 200938040 9100.00-00 Extension of Time for Making Certain Elections 09/18/2009 200938039 408.03-00 Rollover Contributions 09/18/2009 200938038 408.03-00 Rollover Contributions 09/18/2009 200938037 408.03-00 Rollover Contributions 09/18/2009 200938036 412.00-00 Minimum Funding Standards 09/18/2009 200938035 402.08-00 Rollover Contributions 09/18/2009 Pagination First page « First Previous page Previous … Page 1438 Page 1439 Page 1440 Page 1441 Current page 1442 Page 1443 Page 1444 Page 1445 Page 1446 … Next page Next Last page Last »