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 48226 - 48250 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200603033 408.03-00 Rollover Contributions 01/20/2006 200603032 408.00-00 Individual Retirement Accounts 01/20/2006 200603032 408.03-00 Rollover Contributions 01/20/2006 200603031 4942.03-05 Qualifying Distribution 01/20/2006 200603031 4945.04-00 Definition of Taxable Expenditure 01/20/2006 200603030 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/20/2006 200603029 4945.00-00 Excise Taxes on Taxable Expenditures 01/20/2006 200603028 7871.03-00 Tax Exempt Bonds 01/20/2006 200603027 446.01-00 Clearly v. Not Clearly Reflecting Income 01/20/2006 200603027 472.08-01 Principle for Establishing Pools 01/20/2006 200603027 7805.05-00 Effect of Private Rulings 01/20/2006 200603026 9999.99-00 Bank Secrecy Act 01/20/2006 200603025 213.05-00 Medical Care 01/20/2006 200603024 2642.01-00 Inclusion Ratio Defined 01/20/2006 200603024 9100.00-00 Extension of Time for Making Certain Elections 01/20/2006 200603023 2642.01-00 Inclusion Ratio Defined 01/20/2006 200603023 9100.00-00 Extension of Time for Making Certain Elections 01/20/2006 200603022 2601.03-01 Irrevocable Trusts 01/20/2006 200603021 7701.02-00 Partnerships v. Associations 01/20/2006 200603020 9100.09-00 Section 442; Accounting Periods 01/20/2006 200603019 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/20/2006 200603018 6050P.01-00 Applicable Financial Entity 01/20/2006 200603017 453.09-01 Alternative Basis Recovery 01/20/2006 200603016 332.02-00 Within One Year 01/20/2006 200603016 355.01-00 Spin-Off 01/20/2006 Pagination First page « First Previous page Previous … Page 1926 Page 1927 Page 1928 Page 1929 Current page 1930 Page 1931 Page 1932 Page 1933 Page 1934 … Next page Next Last page Last »