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 52526 - 52550 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200439005 9100.22-00 Other 09/24/2004 200439005 877.08-00 Ruling Submission by Expatriating Long-Term Resident 09/24/2004 200439004 9100.22-00 Other 09/24/2004 200439004 1502.21-00 Consolidated Net Operating Loss Deduction 09/24/2004 200439003 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 09/24/2004 200439002 2642.00-00 Inclusion Ratio 09/24/2004 200439002 9100.00-00 Extension of Time for Making Certain Elections 09/24/2004 200439001 2642.00-00 Inclusion Ratio 09/24/2004 200439001 9100.00-00 Extension of Time for Making Certain Elections 09/24/2004 200438051 408.03-00 Rollover Contributions 09/17/2004 200438050 9100.00-00 Extension of Time for Making Certain Elections 09/17/2004 200438049 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/17/2004 200438048 408.03-00 Rollover Contributions 09/17/2004 200438047 402.03-00 Foreign Situs Trust 09/17/2004 200438046 408.03-00 Rollover Contributions 09/17/2004 200438045 408.01-00 Exclusive Benefit of Individual or His Beneficiary 09/17/2004 200438045 408.02-00 Qualification 09/17/2004 200438045 408.06-00 Distributions 09/17/2004 200438044 401.06-01 In General 09/17/2004 200438044 401.06-02 Employee Dies Before Entire Interest Distributed 09/17/2004 200438043 4943.00-00 Excise Taxes on Excess Business Holdings 09/17/2004 200438043 4943.03-00 Definition of Excess Business Holdings 09/17/2004 200438043 4943.03-01 Permitted Holdings 09/17/2004 200438043 4943.04-01 Taxable Period 09/17/2004 200438042 4943.00-00 Excise Taxes on Excess Business Holdings 09/17/2004 Pagination First page « First Previous page Previous … Page 2098 Page 2099 Page 2100 Page 2101 Current page 2102 Page 2103 Page 2104 Page 2105 Page 2106 … Next page Next Last page Last »