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 49576 - 49600 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200535005 9100.00-00 Extension of Time for Making Certain Elections 09/02/2005 200535004 1502.21-00 Consolidated Net Operating Loss Deduction 09/02/2005 200535004 9100.22-00 Other 09/02/2005 200535003 9100.22-00 Other 09/02/2005 200535003 2642.00-00 Inclusion Ratio 09/02/2005 200535002 1362.04-00 Inadvertent Terminations 09/02/2005 200535001 6331.03-00 Administrative Policy 09/02/2005 200535001 6331.18-00 Levy Procedure 09/02/2005 200534028 414.09-00 Certain Employee Contributions 08/26/2005 200534027 414.00-00 Definitions and Special Rules 08/26/2005 200534026 408.03-00 Rollover Contributions 08/26/2005 200534026 408.00-00 Individual Retirement Accounts 08/26/2005 200534025 514.07-00 Acquisition Indebtedness 08/26/2005 200534024 4942.03-07 Set-Asides 08/26/2005 200534023 501.07-00 Social Clubs 08/26/2005 200534022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/26/2005 200534021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/26/2005 200534021 501.03-02 Foundations 08/26/2005 200534020 754.02-00 Timeliness of Election 08/26/2005 200534020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/26/2005 200534019 7701.00-00 Definitions 08/26/2005 200534019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/26/2005 200534018 104.02-00 Workmen's Compensation 08/26/2005 200534017 104.02-00 Workmen's Compensation 08/26/2005 200534016 1362.01-03 Late Elections 08/26/2005 Pagination First page « First Previous page Previous … Page 1980 Page 1981 Page 1982 Page 1983 Current page 1984 Page 1985 Page 1986 Page 1987 Page 1988 … Next page Next Last page Last »
