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 50951 - 50975 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200512021 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/25/2005 200512020 385.04-06 Other Instruments 03/25/2005 200512020 305.10-00 Stripped Preferred Stock 03/25/2005 200512020 1286.00-00 Tax Treatment of Stripped Bonds 03/25/2005 200512020 7701.03-11 Fixed Investment Trusts 03/25/2005 200512020 7701.00-00 Definitions 03/25/2005 200512020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/25/2005 200512019 148.00-00 Arbitrage 03/25/2005 200512019 6611.00-00 Interest on Overpayments (Interest v. No Interest) 03/25/2005 200512018 6702.00-00 Frivolous Income Tax Return 03/25/2005 200512018 6702.01-00 What Constitutes 03/25/2005 200512018 6611.09-00 No Interest Until Return in Processible Form 03/25/2005 200512018 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 03/25/2005 200512017 847.00-00 Special Estimated Tax Payments 03/25/2005 200512016 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 03/25/2005 200512015 3231.01-00 Employers v. Not Employers 03/25/2005 200512014 3231.01-00 Employers v. Not Employers 03/25/2005 200512013 3231.01-00 Employers v. Not Employers 03/25/2005 200512012 3231.01-00 Employers v. Not Employers 03/25/2005 200512011 3231.01-00 Employers v. Not Employers 03/25/2005 200512010 3231.01-00 Employers v. Not Employers 03/25/2005 200512009 3231.01-00 Employers v. Not Employers 03/25/2005 200512008 3231.01-00 Employers v. Not Employers 03/25/2005 200512007 3231.01-00 Employers v. Not Employers 03/25/2005 200512006 2642.00-00 Inclusion Ratio 03/25/2005 Pagination First page « First Previous page Previous … Page 2035 Page 2036 Page 2037 Page 2038 Current page 2039 Page 2040 Page 2041 Page 2042 Page 2043 … Next page Next Last page Last »