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 47701 - 47725 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200613023 104.01-00 Health and Accident Insurance 03/31/2006 200613023 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/31/2006 200613023 105.01-00 Attributable to Employer Contributions 03/31/2006 200613022 61.00.00-00 PAYMENT 03/31/2006 200613022 61.49-00 Character of Income 03/31/2006 200613022 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/31/2006 200613022 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 03/31/2006 200613021 2632.00-00 Special Rules for Allocation of GST Exemption 03/31/2006 200613021 9100.00-00 Extension of Time for Making Certain Elections 03/31/2006 200613020 6166.00-00 Extension of Time to Pay Estate Tax 03/31/2006 200613020 6166.02-00 Acceleration of Payments 03/31/2006 200613020 6166.52-00 Acceleration of Estate Tax Payable in Installments 03/31/2006 200613019 355.01-01 Split-Off 03/31/2006 200613018 1362.04-00 Inadvertent Terminations 03/31/2006 200613017 468A.04-02 Revised Schedules 03/31/2006 200613016 9100.22-00 Other 03/31/2006 200613016 1503.04-04 Dual Resident Corporation 03/31/2006 200613015 9100.22-00 Other 03/31/2006 200613015 1503.04-04 Dual Resident Corporation 03/31/2006 200613014 9100.22-00 Other 03/31/2006 200613014 1503.04-04 Dual Resident Corporation 03/31/2006 200613013 1362.01-03 Late Elections 03/31/2006 200613012 162.36-00 Million Dollar Cap - Executive Employee Compensation 03/31/2006 200613011 368.05-00 Recapitalization (Type "E") 03/31/2006 200613011 368.06-00 Change in Identity, etc. (Type "F") 03/31/2006 Pagination First page « First Previous page Previous … Page 1905 Page 1906 Page 1907 Page 1908 Current page 1909 Page 1910 Page 1911 Page 1912 Page 1913 … Next page Next Last page Last »