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 32076 - 32100 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201034025 408.03-00 Rollover Contributions 08/27/2010 201034024 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 08/27/2010 201034023 6223.00-00 Notice to Partners of Proceedings 08/27/2010 201034022 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 08/27/2010 201034021 6231.05-00 Affected Item 08/27/2010 201034020 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 08/27/2010 201034019 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 08/27/2010 201034018 1221.12-02 Business Hedges 08/27/2010 201034018 1256.01-00 Treatment of Gain or Loss on Section 1256 Contracts 08/27/2010 201034018 1256.05-02 Identification of Transaction as Hedging 08/27/2010 201034018 446.33-00 Hedging transactions 08/27/2010 201034017 41.00-00 Credit for Increasing Research Activities 08/27/2010 201034017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/27/2010 201034016 1362.04-00 Inadvertent Terminations 08/27/2010 201034016 1362.02-02 Ceases to be Small Business Corporation 08/27/2010 201034016 1362.02-00 Termination of Election 08/27/2010 201034016 1362.01-03 Late Elections 08/27/2010 201034015 1382.00-00 Taxable Income of Cooperatives 08/27/2010 201034015 199.06-00 Agricultural and Horticultural Cooperatives 08/27/2010 201034014 1362.01-03 Late Elections 08/27/2010 201034013 9100.00-00 Extension of Time for Making Certain Elections 08/27/2010 201034013 2642.00-00 Inclusion Ratio 08/27/2010 201034012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 08/27/2010 201034011 851.02-00 Gross Income Requirement 08/27/2010 201034010 856.00-00 Definition of Real Estate Investment Trust 08/27/2010 Pagination First page « First Previous page Previous … Page 1280 Page 1281 Page 1282 Page 1283 Current page 1284 Page 1285 Page 1286 Page 1287 Page 1288 … Next page Next Last page Last »