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 37926 - 37950 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200915016 115.00-00 Income of States, Municipalities, etc. 04/10/2009 200915015 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/10/2009 200915015 115.00-00 Income of States, Municipalities, etc. 04/10/2009 200915014 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 04/10/2009 200915014 4982.05-00 Definitions and Special Rules 04/10/2009 200915014 4982.05-01 Capital Gain Net Income 04/10/2009 200915013 897.00-00 Disposition of Investment in United States Real Property 04/10/2009 200915013 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 04/10/2009 200915013 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009 200915013 9100.22-00 Other 04/10/2009 200915012 1362.04-00 Inadvertent Terminations 04/10/2009 200915011 7701.00-00 Definitions 04/10/2009 200915011 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009 200915010 7701.00-00 Definitions 04/10/2009 200915010 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009 200915009 7701.00-00 Definitions 04/10/2009 200915009 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009 200915008 7701.00-00 Definitions 04/10/2009 200915008 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009 200915007 7701.00-00 Definitions 04/10/2009 200915007 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009 200915006 61.00-00 Gross Income v. Not Gross Income 04/10/2009 200915006 817.00-00 Treatment of Variable Contracts 04/10/2009 200915005 1362.04-00 Inadvertent Terminations 04/10/2009 200915004 1362.04-00 Inadvertent Terminations 04/10/2009 Pagination First page « First Previous page Previous … Page 1514 Page 1515 Page 1516 Page 1517 Current page 1518 Page 1519 Page 1520 Page 1521 Page 1522 … Next page Next Last page Last »