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 51426 - 51450 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200502049 408.03-00 Rollover Contributions 01/14/2005 200502048 412.06-00 Minimum Funding Waiver 01/14/2005 200502047 414.08-00 Church Plan 01/14/2005 200502046 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/14/2005 200502045 4945.00-00 Excise Taxes on Taxable Expenditures 01/14/2005 200502044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/14/2005 200502043 501.09-03 Inurement 01/14/2005 200502043 4976.01-00 Disqualified Benefits 01/14/2005 200502043 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/14/2005 200502042 6702.00-00 Frivolous Income Tax Return 01/14/2005 200502042 6702.01-00 What Constitutes 01/14/2005 200502041 162.21-01 Fines and Penalties 01/14/2005 200502040 61.53-00 Fringe Benefits 01/14/2005 200502040 79.03-00 Inclusion in Employee Income 01/14/2005 200502040 83.05-00 Applicability of Section 01/14/2005 200502039 165.13-00 Abandonment Losses 01/14/2005 200502038 877.00-00 Expatriation to Avoid Tax 01/14/2005 200502037 664.00-00 Charitable Remainder Trusts 01/14/2005 200502036 2642.00-00 Inclusion Ratio 01/14/2005 200502035 2702.00-00 Special Valuation Rules for Transfers in Trust 01/14/2005 200502034 9100.22-00 Other 01/14/2005 200502034 1503.04-04 Dual Resident Corporation 01/14/2005 200502033 9100.22-00 Other 01/14/2005 200502033 1503.04-04 Dual Resident Corporation 01/14/2005 200502032 2601.04-00 Transitional Rules 01/14/2005 Pagination First page « First Previous page Previous … Page 2054 Page 2055 Page 2056 Page 2057 Current page 2058 Page 2059 Page 2060 Page 2061 Page 2062 … Next page Next Last page Last »
