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 55126 - 55150 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200339043 6166.00-00 Extension of Time to Pay Estate Tax 09/26/2003 200339043 6166.03-00 Active Trade or Business 09/26/2003 200339042 1362.02-03 Passive Investment Income 09/26/2003 200339041 1362.02-03 Passive Investment Income 09/26/2003 200339040 1362.02-03 Passive Investment Income 09/26/2003 200339039 168.22-01 Property Placed in Service Before January 1, 1981 09/26/2003 200339038 168.22-01 Property Placed in Service Before January 1, 1981 09/26/2003 200339037 168.22-01 Property Placed in Service Before January 1, 1981 09/26/2003 200339036 168.22-01 Property Placed in Service Before January 1, 1981 09/26/2003 200339035 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/26/2003 200339034 9100.00-00 Extension of Time for Making Certain Elections 09/26/2003 200339034 1361.05-00 Qualified Subchapter S Subsidiary 09/26/2003 200339033 9100.00-00 Extension of Time for Making Certain Elections 09/26/2003 200339033 1361.05-00 Qualified Subchapter S Subsidiary 09/26/2003 200339032 168.22-01 Property Placed in Service Before January 1, 1981 09/26/2003 200339031 168.22-01 Property Placed in Service Before January 1, 1981 09/26/2003 200339030 468A.04-02 Revised Schedules 09/26/2003 200339029 468A.04-02 Revised Schedules 09/26/2003 200339028 7701.03-00 Association v. Trust 09/26/2003 200339028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/26/2003 200339027 1362.01-03 Late Elections 09/26/2003 200339026 7701.00-00 Definitions 09/26/2003 200339026 1361.03-01 Grantor Trusts 09/26/2003 200339025 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 09/26/2003 200339025 9100.22-00 Other 09/26/2003 Pagination First page « First Previous page Previous … Page 2202 Page 2203 Page 2204 Page 2205 Current page 2206 Page 2207 Page 2208 Page 2209 Page 2210 … Next page Next Last page Last »
