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 40951 - 40975 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200827006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/04/2008 200827005 1362.01-03 Late Elections 07/04/2008 200827004 115.02-00 Separate Entity v. Integral Part 07/04/2008 200827003 1502.20-00 Loss Disallowance Rule 07/04/2008 200827003 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/04/2008 200827002 1361.00-00 Definitions 07/04/2008 200827002 1361.03-00 Certain Trusts Permitted as Shareholders 07/04/2008 200827002 1362.00-00 Election by Small Business Corporation 07/04/2008 200827002 1362.04-00 Inadvertent Terminations 07/04/2008 200827001 1362.01-03 Late Elections 07/04/2008 200826043 501.03-30 Organizational and Operational Tests 06/27/2008 200826043 501.38-00 Legislative and Political Propaganda Activities 06/27/2008 200826042 412.06-00 Minimum Funding Waiver 06/27/2008 200826040 9100.00-00 Extension of Time for Making Certain Elections 06/27/2008 200826039 408.01-00 Exclusive Benefit of Individual or His Beneficiary 06/27/2008 200826038 501.07-00 Social Clubs 06/27/2008 200826038 512.01-00 Exception, Additions, and Limitations on Unrelated Income 06/27/2008 200826037 412.06-00 Minimum Funding Waiver 06/27/2008 200826036 9999.98-00 Not Able to Identify Under Present List 06/27/2008 200826035 9999.98-00 Not Able to Identify Under Present List 06/27/2008 200826034 9999.98-00 Not Able to Identify Under Present List 06/27/2008 200826033 9999.98-00 Not Able to Identify Under Present List 06/27/2008 200826032 9999.98-00 Not Able to Identify Under Present List 06/27/2008 200826031 9999.98-00 Not Able to Identify Under Present List 06/27/2008 200826030 9999.98-00 Not Able to Identify Under Present List 06/27/2008 Pagination First page « First Previous page Previous … Page 1635 Page 1636 Page 1637 Page 1638 Current page 1639 Page 1640 Page 1641 Page 1642 Page 1643 … Next page Next Last page Last »