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 55101 - 55125 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200340004 61.00-00 Gross Income v. Not Gross Income 10/03/2003 200340004 6041.00-00 Information at Source 10/03/2003 200340003 1362.01-03 Late Elections 10/03/2003 200340002 1362.01-03 Late Elections 10/03/2003 200340001 2055.07-00 Transfers Not Exclusively for Charitable Purposes 10/03/2003 200339056 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 09/26/2003 200339055 414.07-00 Governmental Plan 09/26/2003 200339054 368.05-00 Recapitalization (Type "E") 09/26/2003 200339054 897.06-00 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 09/26/2003 200339053 1295.02-02 Retroactive Elections 09/26/2003 200339052 2632.03-00 Allocation of Unused GST Exemption 09/26/2003 200339052 2652.01-02 Special Election for QTIP 09/26/2003 200339052 2654.03-00 Separate Shares 09/26/2003 200339052 9100.00-00 Extension of Time for Making Certain Elections 09/26/2003 200339051 9100.22-00 Other 09/26/2003 200339051 1503.04-04 Dual Resident Corporation 09/26/2003 200339050 216.01-00 Status As Cooperative Housing Corporation 09/26/2003 200339049 812.01-00 Company's Share of Net Investment Income 09/26/2003 200339049 812.02-00 Policyholder's Share 09/26/2003 200339048 932.01-00 Filing Requirements of U.S. Residents with Virgin Islands Source Income 09/26/2003 200339047 9999.98-00 Not Able to Identify Under Present List 09/26/2003 200339046 7602.03-00 Defense to Compliance - Other 09/26/2003 200339045 1362.02-03 Passive Investment Income 09/26/2003 200339044 6166.00-00 Extension of Time to Pay Estate Tax 09/26/2003 200339044 6166.03-00 Active Trade or Business 09/26/2003 Pagination First page « First Previous page Previous … Page 2201 Page 2202 Page 2203 Page 2204 Current page 2205 Page 2206 Page 2207 Page 2208 Page 2209 … Next page Next Last page Last »
