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 51376 - 51400 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200503031 6702.01-00 What Constitutes 01/21/2005 200503031 6611.09-00 No Interest Until Return in Processible Form 01/21/2005 200503031 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 01/21/2005 200503031 6501.05-07 Intent v. No Intent to Defraud 01/21/2005 200503031 7405.00-00 Action for Recovery of Erroneous Refunds 01/21/2005 200503031 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 01/21/2005 200503030 4945.00-00 Excise Taxes on Taxable Expenditures 01/21/2005 200503029 501.25-00 Section 501(c)(25) Organizations 01/21/2005 200503028 501.03-30 Organizational and Operational Tests 01/21/2005 200503027 501.09-03 Inurement 01/21/2005 200503027 4976.01-00 Disqualified Benefits 01/21/2005 200503026 165.00-00 Deductions For Losses 01/21/2005 200503025 2642.00-00 Inclusion Ratio 01/21/2005 200503025 9100.00-00 Extension of Time for Making Certain Elections 01/21/2005 200503024 2518.00-00 Disclaimers 01/21/2005 200503023 41.00-00 Credit for Increasing Research Activities 01/21/2005 200503022 41.00-00 Credit for Increasing Research Activities 01/21/2005 200503021 7702.20-00 Correction of Errors 01/21/2005 200503020 1362.04-00 Inadvertent Terminations 01/21/2005 200503019 7701.00-00 Definitions 01/21/2005 200503019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/21/2005 200503018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/21/2005 200503017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/21/2005 200503017 368.04-00 Assets for Control of Transferee (Type "D") 01/21/2005 200503016 1362.02-03 Passive Investment Income 01/21/2005 Pagination First page « First Previous page Previous … Page 2052 Page 2053 Page 2054 Page 2055 Current page 2056 Page 2057 Page 2058 Page 2059 Page 2060 … Next page Next Last page Last »
