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 31226 - 31250 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201049015 851.02-00 Gross Income Requirement 12/10/2010 201049014 1502.75-00 Filing Requirements 12/10/2010 201049013 856.00-00 Definition of Real Estate Investment Trust 12/10/2010 201049012 2601.00-00 Tax On Generation Skipping Transfers 12/10/2010 201049012 9100.00-00 Extension of Time for Making Certain Elections 12/10/2010 201049011 1362.01-03 Late Elections 12/10/2010 201049010 1362.01-03 Late Elections 12/10/2010 201049009 468A.01-00 In General 12/10/2010 201049008 2601.03-01 Irrevocable Trusts 12/10/2010 201049007 1382.00-00 Taxable Income of Cooperatives 12/10/2010 201049007 199.06-00 Agricultural and Horticultural Cooperatives 12/10/2010 201049006 453.05-00 Disposition of Obligations 12/10/2010 201049006 453.13-01 Exceptions to Dealer Dispositions 12/10/2010 201049005 468A.01-00 In General 12/10/2010 201049004 9100.00-00 Extension of Time for Making Certain Elections 12/10/2010 201049004 565.00-00 Consent Dividends 12/10/2010 201049003 141.01-01 Business Use Test 12/10/2010 201049002 1362.01-03 Late Elections 12/10/2010 201049001 992.02-00 Election 12/10/2010 201049001 9100.22-00 Other 12/10/2010 201048046 408.03-00 Rollover Contributions 12/03/2010 201048045 501.03-30 Organizational and Operational Tests 12/03/2010 201048044 401.08-00 Requirement of Joint and Survivor Annuity and Preretirement Survivor Annuity (See Also 417.00-00|et. seq.) 12/03/2010 201048044 417.00-00 Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements 12/03/2010 201048043 6227.00-00 Administrative Adjustments Requests 12/03/2010 Pagination First page « First Previous page Previous … Page 1246 Page 1247 Page 1248 Page 1249 Current page 1250 Page 1251 Page 1252 Page 1253 Page 1254 … Next page Next Last page Last »