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 58326 - 58350 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200242003 9999.98-00 Not Able to Identify Under Present List 10/18/2002 200242002 9100.00-00 Extension of Time for Making Certain Elections 10/18/2002 200242002 2632.00-00 Special Rules for Allocation of GST Exemption 10/18/2002 200242002 2652.01-02 Special Election for QTIP 10/18/2002 200242002 2654.00-00 Special Rules 10/18/2002 200242001 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 10/18/2002 200241059 408.00-00 Individual Retirement Accounts 10/11/2002 200241058 9100.00-00 Extension of Time for Making Certain Elections 10/11/2002 200241057 414.09-00 Certain Employee Contributions 10/11/2002 200241056 507.00-00 Termination of Private Foundation Status 10/11/2002 200241056 501.03-02 Foundations 10/11/2002 200241056 509.03-00 Continuation of Private Foundation Status 10/11/2002 200241056 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 10/11/2002 200241056 4941.04-00 Definition of Self-Dealing 10/11/2002 200241056 4942.03-05 Qualifying Distribution 10/11/2002 200241056 4945.04-06 Expenditure Responsibility 10/11/2002 200241056 6033.02-01 Private Foundation 10/11/2002 200241055 414.09-00 Certain Employee Contributions 10/11/2002 200241054 401.29-00 Cash or Deferred Arrangements 10/11/2002 200241053 408.00-00 Individual Retirement Accounts 10/11/2002 200241052 4942.00-00 Taxes on Failure to Distribute Income 10/11/2002 200241051 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 10/11/2002 200241050 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 10/11/2002 200241050 502.01-00 Section 501 (c)(3) Organizations 10/11/2002 200241050 512.01-01 Rents and Royalties 10/11/2002 Pagination First page « First Previous page Previous … Page 2330 Page 2331 Page 2332 Page 2333 Current page 2334 Page 2335 Page 2336 Page 2337 Page 2338 … Next page Next Last page Last »
