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 59026 - 59050 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200233027 4941.04-00 Definition of Self-Dealing 08/16/2002 200233027 4942.03-05 Qualifying Distribution 08/16/2002 200233027 4943.00-00 Excise Taxes on Excess Business Holdings 08/16/2002 200233027 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/16/2002 200233027 4945.04-06 Expenditure Responsibility 08/16/2002 200233026 4945.00-00 Excise Taxes on Taxable Expenditures 08/16/2002 200233025 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/16/2002 200233024 501.03-12 Labor Organizations (See Also 0501.05-00) 08/16/2002 200233024 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/16/2002 200233023 514.07-00 Acquisition Indebtedness 08/16/2002 200233022 71.00-00 Alimony--Separate Maintenance Payments 08/16/2002 200233022 215.00-00 Alimony, etc., Payments 08/16/2002 200233022 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 08/16/2002 200233022 2512.00-00 Valuation of Gifts 08/16/2002 200233021 2642.00-00 Inclusion Ratio 08/16/2002 200233021 9100.00-00 Extension of Time for Making Certain Elections 08/16/2002 200233020 1362.04-00 Inadvertent Terminations 08/16/2002 200233020 1361.03-02 Qualified Subchapter S Trusts 08/16/2002 200233019 1362.04-00 Inadvertent Terminations 08/16/2002 200233018 752.00-00 Treatment of Certain Liabilities 08/16/2002 200233017 1362.01-03 Late Elections 08/16/2002 200233016 269.07-00 Consolidated Returns 08/16/2002 200233016 269B.00-00 Stapled Entities 08/16/2002 200233015 42.10-00 Recapture of Credit 08/16/2002 200233014 42.10-00 Recapture of Credit 08/16/2002 Pagination First page « First Previous page Previous … Page 2358 Page 2359 Page 2360 Page 2361 Current page 2362 Page 2363 Page 2364 Page 2365 Page 2366 … Next page Next Last page Last »