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 57476 - 57500 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200302009 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/10/2003 200302009 1012.06-00 Liabilities Assumed as Purchase Price 01/10/2003 200302009 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/10/2003 200302008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/10/2003 200302008 355.01-01 Split-Off 01/10/2003 200302007 2032.00-00 Alternate Valuation 01/10/2003 200302007 9100.00-00 Extension of Time for Making Certain Elections 01/10/2003 200302006 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 01/10/2003 200302006 9100.00-00 Extension of Time for Making Certain Elections 01/10/2003 200302005 2055.02-00 To Corporation or Association Organized for Exclusively Charitable Purposes 01/10/2003 200302005 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 01/10/2003 200302004 2601.00-00 Tax On Generation Skipping Transfers 01/10/2003 200302003 6427.00-00 Fuels Not Used for Taxable Purposes 01/10/2003 200302002 1502.13-00 Intercompany Transactions 01/10/2003 200302002 446.04-00 Change of Methods (Permissible v. Not Permissible) 01/10/2003 200302001 6229.02-00 Extension by Agreement 01/10/2003 200301048 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/03/2003 200301047 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 01/03/2003 200301047 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 01/03/2003 200301047 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/03/2003 200301047 420.00-00 Transfers to Retiree Health 01/03/2003 200301046 9100.00-00 Extension of Time for Making Certain Elections 01/03/2003 200301045 414.09-00 Certain Employee Contributions 01/03/2003 200301044 412.06-00 Minimum Funding Waiver 01/03/2003 200301043 412.06-00 Minimum Funding Waiver 01/03/2003 Pagination First page « First Previous page Previous … Page 2296 Page 2297 Page 2298 Page 2299 Current page 2300 Page 2301 Page 2302 Page 2303 Page 2304 … Next page Next Last page Last »