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 58651 - 58675 of 74326Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200240045 1503.04-04 Dual Resident Corporation 10/04/2002 200240044 1362.04-00 Inadvertent Terminations 10/04/2002 200240043 1362.02-03 Passive Investment Income 10/04/2002 200240042 7436.00-00 Proceedings for Determination of Employment Status 10/04/2002 200240042 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 10/04/2002 200240041 877.01-00 Principal Purpose--the Avoidance of Tax 10/04/2002 200240040 1362.04-00 Inadvertent Terminations 10/04/2002 200240039 1362.02-03 Passive Investment Income 10/04/2002 200240038 1362.02-02 Ceases to be Small Business Corporation 10/04/2002 200240037 6330.00-00 Collection Due Process - Levy 10/04/2002 200240036 636.00-00 Income Tax Treatment of Mineral Production Payments 10/04/2002 200240035 1362.01-03 Late Elections 10/04/2002 200240034 1362.02-03 Passive Investment Income 10/04/2002 200240033 1362.02-03 Passive Investment Income 10/04/2002 200240032 1362.02-03 Passive Investment Income 10/04/2002 200240031 1362.01-03 Late Elections 10/04/2002 200240030 2642.00-00 Inclusion Ratio 10/04/2002 200240029 2642.00-00 Inclusion Ratio 10/04/2002 200240028 141.01-00 Private Business Tests 10/04/2002 200240028 141.01-01 Business Use Test 10/04/2002 200240027 642.00-00 Special Rules for Credits and Deductions 10/04/2002 200240027 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 10/04/2002 200240027 2033.00-00 Property in Which Decedent Had an Interest 10/04/2002 200240027 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/04/2002 200240026 1362.02-03 Passive Investment Income 10/04/2002 Pagination First page « First Previous page Previous … Page 2343 Page 2344 Page 2345 Page 2346 Current page 2347 Page 2348 Page 2349 Page 2350 Page 2351 … Next page Next Last page Last »