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 56851 - 56875 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200309009 42.04-03 Restrictions on Existing Buildings 02/28/2003 200309008 1362.01-03 Late Elections 02/28/2003 200309007 2642.00-00 Inclusion Ratio 02/28/2003 200309007 9100.00-00 Extension of Time for Making Certain Elections 02/28/2003 200309006 2056A.03-01 Distributions Before Death of the Spouse 02/28/2003 200309005 2642.00-00 Inclusion Ratio 02/28/2003 200309004 1362.01-03 Late Elections 02/28/2003 200309003 141.01-00 Private Business Tests 02/28/2003 200309003 149.02-00 Federally Guaranteed Bond Not Exempt 02/28/2003 200309002 4052.01-00 First Retail Sale 02/28/2003 200309001 9100.09-00 Section 442; Accounting Periods 02/28/2003 200308055 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 02/21/2003 200308055 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 02/21/2003 200308054 9100.00-00 Extension of Time for Making Certain Elections 02/21/2003 200308053 414.09-00 Certain Employee Contributions 02/21/2003 200308052 507.00-00 Termination of Private Foundation Status 02/21/2003 200308051 507.00-00 Termination of Private Foundation Status 02/21/2003 200308050 507.00-00 Termination of Private Foundation Status 02/21/2003 200308049 507.00-00 Termination of Private Foundation Status 02/21/2003 200308048 355.01-01 Split-Off 02/21/2003 200308048 368.04-00 Assets for Control of Transferee (Type "D") 02/21/2003 200308047 338.01-02 Time in which Election must be made 02/21/2003 200308047 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/21/2003 200308046 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/21/2003 200308045 2601.00-00 Tax On Generation Skipping Transfers 02/21/2003 Pagination First page « First Previous page Previous … Page 2271 Page 2272 Page 2273 Page 2274 Current page 2275 Page 2276 Page 2277 Page 2278 Page 2279 … Next page Next Last page Last »