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 56201 - 56225 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200321006 6166.52-00 Acceleration of Estate Tax Payable in Installments 05/23/2003 200321005 115.00-00 Income of States, Municipalities, etc. 05/23/2003 200321004 1362.01-03 Late Elections 05/23/2003 200321004 7701.02-00 Partnerships v. Associations 05/23/2003 200321004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2003 200321003 9100.00-00 Extension of Time for Making Certain Elections 05/23/2003 200321002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 05/23/2003 200321002 457.10-00 Ineligible Plans 05/23/2003 200321002 457.08-07 Substantial Risk of Forfeiture 05/23/2003 200321001 9100.00-00 Extension of Time for Making Certain Elections 05/23/2003 200320028 414.08-00 Church Plan 05/16/2003 200320027 514.00-00 Unrelated Debt-Financed Income 05/16/2003 200320027 514.06-00 Definitions--Debt-Financed Property 05/16/2003 200320027 514.07-00 Acquisition Indebtedness 05/16/2003 200320026 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/16/2003 200320026 514.06-00 Definitions--Debt-Financed Property 05/16/2003 200320025 1362.04-00 Inadvertent Terminations 05/16/2003 200320024 115.00-00 Income of States, Municipalities, etc. 05/16/2003 200320023 856.04-00 Rents From Real Property 05/16/2003 200320022 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 05/16/2003 200320021 877.01-00 Principal Purpose--the Avoidance of Tax 05/16/2003 200320020 7702.02-00 Cash Value Accumulation Test 05/16/2003 200320020 7702.03-00 Guideline Premium Requirements 05/16/2003 200320020 7702.20-00 Correction of Errors 05/16/2003 200320019 118.01-02 Nonshareholder Contributions 05/16/2003 Pagination First page « First Previous page Previous … Page 2245 Page 2246 Page 2247 Page 2248 Current page 2249 Page 2250 Page 2251 Page 2252 Page 2253 … Next page Next Last page Last »
