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 50351 - 50375 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200521011 6050S.00-00 Returns Relating to Higher Education Tuition and Related Expenses 05/27/2005 200521010 3121.02-00 Employment 05/27/2005 200521009 7702.20-00 Correction of Errors 05/27/2005 200521008 7701.00-00 Definitions 05/27/2005 200521008 9100.00-00 Extension of Time for Making Certain Elections 05/27/2005 200521007 453.00-00 Installment Method (Available v. Not Available) 05/27/2005 200521007 453.08-00 Revocation of Elections 05/27/2005 200521006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2005 200521005 115.00-00 Income of States, Municipalities, etc. 05/27/2005 200521005 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/27/2005 200521005 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/27/2005 200521004 9100.09-00 Section 442; Accounting Periods 05/27/2005 200521003 213.05-05 Special Education 05/27/2005 200521002 1031.01-00 Property Held For Productive Use or Investment 05/27/2005 200521001 9100.00-00 Extension of Time for Making Certain Elections 05/27/2005 200521001 2057.00-00 Qualified Family Business Interests 05/27/2005 200520040 412.06-00 Minimum Funding Waiver 05/20/2005 200520039 414.07-00 Governmental Plan 05/20/2005 200520038 408.03-00 Rollover Contributions 05/20/2005 200520037 408.03-00 Rollover Contributions 05/20/2005 200520036 414.09-00 Certain Employee Contributions 05/20/2005 200520035 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 05/20/2005 200520035 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 05/20/2005 200520035 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 05/20/2005 200520035 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 05/20/2005 Pagination First page « First Previous page Previous … Page 2011 Page 2012 Page 2013 Page 2014 Current page 2015 Page 2016 Page 2017 Page 2018 Page 2019 … Next page Next Last page Last »