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 47226 - 47250 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200622002 1362.01-03 Late Elections 06/02/2006 200622001 6103.04-00 Disclosure to State Tax Officials and State and Local Law Enforcement Agencies 06/02/2006 200621033 529.00-00 Qualified State Tuition Programs 05/26/2006 200621032 9999.98-00 Not Able to Identify Under Present List 05/26/2006 200621031 501.02-00 Title-Holding Company 05/26/2006 200621030 4942.03-07 Set-Asides 05/26/2006 200621029 4942.03-07 Set-Asides 05/26/2006 200621028 4942.03-07 Set-Asides 05/26/2006 200621027 501.19-00 Organization of Past or Present Armed Forces Members 05/26/2006 200621027 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/26/2006 200621026 501.03-08 Educational Organizations 05/26/2006 200621025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/26/2006 200621024 501.03-04 Unincorporated Associations 05/26/2006 200621023 501.03-04 Unincorporated Associations 05/26/2006 200621022 412.06-00 Minimum Funding Waiver 05/26/2006 200621021 408.03-00 Rollover Contributions 05/26/2006 200621020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/26/2006 200621020 501.03-08 Educational Organizations 05/26/2006 200621019 29.04-00 (Redesignated as Section 45K) Special Rules 05/26/2006 200621018 09.08.11-00 BANKRUPTCY CODE CASES: Automatic stay: Tax court proceeding 05/26/2006 200621018 6015.00-00 Innocent spouse (including Sections 66, 6013) 05/26/2006 200621017 3231.01-00 Employers v. Not Employers 05/26/2006 200621016 2601.00-00 Tax On Generation Skipping Transfers 05/26/2006 200621015 9100.20-00 Section 1502; Election to File Consolidated Return 05/26/2006 200621014 1362.01-03 Late Elections 05/26/2006 Pagination First page « First Previous page Previous … Page 1886 Page 1887 Page 1888 Page 1889 Current page 1890 Page 1891 Page 1892 Page 1893 Page 1894 … Next page Next Last page Last »