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 55176 - 55200 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200339008 1502.75-10 When Group Remains in Existence 09/26/2003 200339007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/26/2003 200339007 355.04-00 Business Purpose 09/26/2003 200339006 3121.04-01 Common Law Tests 09/26/2003 200339006 3306.05-00 Employees 09/26/2003 200339006 3401.04-02 Employee v. Not an Employee 09/26/2003 200339005 9100.00-00 Extension of Time for Making Certain Elections 09/26/2003 200339004 355.01-01 Split-Off 09/26/2003 200339004 368.04-00 Assets for Control of Transferee (Type "D") 09/26/2003 200339003 2056.07-00 Qualified Terminable Interest Property 09/26/2003 200339002 118.01-01 Shareholder Contributions 09/26/2003 200339001 61.00-00 Gross Income v. Not Gross Income 09/26/2003 200339001 104.01-00 Health and Accident Insurance 09/26/2003 200339001 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003 200339001 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003 200339001 152.05-00 Other Dependents 09/26/2003 200339001 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax 09/26/2003 200339001 3401.00-00 Definitions 09/26/2003 200338023 501.09-04 Membership 09/19/2003 200338023 4976.01-00 Disqualified Benefits 09/19/2003 200338022 414.09-00 Certain Employee Contributions 09/19/2003 200338021 414.08-00 Church Plan 09/19/2003 200338020 414.08-00 Church Plan 09/19/2003 200338019 414.08-00 Church Plan 09/19/2003 200338018 414.00-00 Definitions and Special Rules 09/19/2003 Pagination First page « First Previous page Previous … Page 2204 Page 2205 Page 2206 Page 2207 Current page 2208 Page 2209 Page 2210 Page 2211 Page 2212 … Next page Next Last page Last »
