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 59501 - 59525 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200226026 2654.03-00 Separate Shares 06/28/2002 200226025 1362.02-03 Passive Investment Income 06/28/2002 200226024 1362.02-03 Passive Investment Income 06/28/2002 200226023 1362.01-03 Late Elections 06/28/2002 200226022 1362.01-03 Late Elections 06/28/2002 200226021 1362.00-00 Election by Small Business Corporation 06/28/2002 200226020 2056.07-00 Qualified Terminable Interest Property 06/28/2002 200226019 1362.01-03 Late Elections 06/28/2002 200226018 104.02-00 Workmen's Compensation 06/28/2002 200226018 6041.03-00 Fixed or Determinable Gains, Profits, or Income 06/28/2002 200226018 6049.01-00 Reportable Interest 06/28/2002 200226018 3406.02-00 Reportable Payment 06/28/2002 200226017 1362.01-03 Late Elections 06/28/2002 200226016 1362.01-03 Late Elections 06/28/2002 200226015 643.02-00 Income Defined 06/28/2002 200226014 9999.97-00 Substance v. Form Issues Not Contained in Present List 06/28/2002 200226013 856.00-00 Definition of Real Estate Investment Trust 06/28/2002 200226012 508.00-00 Special Rules With Respect to Section 501 (c)(3) Organizations 06/28/2002 200226012 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 06/28/2002 200226012 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/28/2002 200226011 1362.01-03 Late Elections 06/28/2002 200226010 911.11-00 Election 06/28/2002 200226009 1362.02-00 Termination of Election 06/28/2002 200226009 9100.00-00 Extension of Time for Making Certain Elections 06/28/2002 200226008 9100.00-00 Extension of Time for Making Certain Elections 06/28/2002 Pagination First page « First Previous page Previous … Page 2377 Page 2378 Page 2379 Page 2380 Current page 2381 Page 2382 Page 2383 Page 2384 Page 2385 … Next page Next Last page Last »