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 55426 - 55450 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200334008 1362.01-03 Late Elections 08/22/2003 200334007 1362.01-03 Late Elections 08/22/2003 200334006 1362.02-02 Ceases to be Small Business Corporation 08/22/2003 200334005 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/22/2003 200334005 804.00-00 Life Insurance Deductions 08/22/2003 200334005 848.03-00 Specified Policy Acquisition Expenses 08/22/2003 200334005 848.04-00 General Deduction 08/22/2003 200334004 9999.98-00 Not Able to Identify Under Present List 08/22/2003 200334003 1362.02-02 Ceases to be Small Business Corporation 08/22/2003 200334002 1362.02-02 Ceases to be Small Business Corporation 08/22/2003 200334001 305.02-00 Stock Rights 08/22/2003 200334001 307.02-00 Stock Rights 08/22/2003 200334001 482.22-02 Constructive Dividend 08/22/2003 200334001 482.22-03 Capital Contribution 08/22/2003 200334001 9999.97-00 Substance v. Form Issues Not Contained in Present List 08/22/2003 200333039 414.09-00 Certain Employee Contributions 08/15/2003 200333038 414.09-00 Certain Employee Contributions 08/15/2003 200333037 507.00-00 Termination of Private Foundation Status 08/15/2003 200333036 507.00-00 Termination of Private Foundation Status 08/15/2003 200333035 9100.00-00 Extension of Time for Making Certain Elections 08/15/2003 200333034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/15/2003 200333034 501.03-30 Organizational and Operational Tests 08/15/2003 200333034 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/15/2003 200333033 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/15/2003 200333033 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/15/2003 Pagination First page « First Previous page Previous … Page 2214 Page 2215 Page 2216 Page 2217 Current page 2218 Page 2219 Page 2220 Page 2221 Page 2222 … Next page Next Last page Last »
