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 48676 - 48700 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200548006 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005 200548005 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005 200548004 985.00-00 Functional Currency 12/02/2005 200548003 2642.00-00 Inclusion Ratio 12/02/2005 200548003 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005 200548002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2005 200548002 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005 200548002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2005 200548001 9100.22-00 Other 12/02/2005 200548001 1503.04-04 Dual Resident Corporation 12/02/2005 200547024 408.03-00 Rollover Contributions 11/25/2005 200547023 408.03-00 Rollover Contributions 11/25/2005 200547022 408.03-00 Rollover Contributions 11/25/2005 200547021 408.03-00 Rollover Contributions 11/25/2005 200547020 412.06-00 Minimum Funding Waiver 11/25/2005 200547019 412.00-00 Minimum Funding Standards 11/25/2005 200547018 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 11/25/2005 200547017 412.06-00 Minimum Funding Waiver 11/25/2005 200547016 501.07-05 Business with Nonmembers 11/25/2005 200547015 501.07-05 Business with Nonmembers 11/25/2005 200547014 501.07-05 Business with Nonmembers 11/25/2005 200547013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/25/2005 200547012 6011.02-00 Incomplete Returns 11/25/2005 200547011 6402.00-00 Authority to Make Credits or Refunds 11/25/2005 200547010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/25/2005 Pagination First page « First Previous page Previous … Page 1944 Page 1945 Page 1946 Page 1947 Current page 1948 Page 1949 Page 1950 Page 1951 Page 1952 … Next page Next Last page Last »
