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 49401 - 49425 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200538004 115.03-00 Essential Governmental Function 09/23/2005 200538003 1362.01-03 Late Elections 09/23/2005 200538002 9100.00-00 Extension of Time for Making Certain Elections 09/23/2005 200538001 1361.03-02 Qualified Subchapter S Trusts 09/23/2005 200538001 1362.04-00 Inadvertent Terminations 09/23/2005 200537045 1362.01-03 Late Elections 09/16/2005 200537044 401.06-01 In General 09/16/2005 200537044 401.06-02 Employee Dies Before Entire Interest Distributed 09/16/2005 200537044 2033.01-00 Interest v. No Interest at Time of Death 09/16/2005 200537044 2041.02-00 Post-1942 Powers 09/16/2005 200537043 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 09/16/2005 200537042 409.01-08 Distribution and Payment Requirements 09/16/2005 200537041 409.01-08 Distribution and Payment Requirements 09/16/2005 200537040 408.02-01 Benefit Distributions 09/16/2005 200537040 408.03-00 Rollover Contributions 09/16/2005 200537039 408.03-00 Rollover Contributions 09/16/2005 200537038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/16/2005 200537038 501.03-33 Lessening the Burdens of Government 09/16/2005 200537037 514.06-00 Definitions--Debt-Financed Property 09/16/2005 200537036 501.09-01 Permissible Benefits 09/16/2005 200537036 501.09-04 Membership 09/16/2005 200537035 4942.00-00 Taxes on Failure to Distribute Income 09/16/2005 200537035 4942.03-00 Definitions of Principal Terms 09/16/2005 200537035 4942.03-07 Set-Asides 09/16/2005 200537034 29.04-00 Special Rules 09/16/2005 Pagination First page « First Previous page Previous … Page 1973 Page 1974 Page 1975 Page 1976 Current page 1977 Page 1978 Page 1979 Page 1980 Page 1981 … Next page Next Last page Last »
