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 43026 - 43050 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200740004 856.01-00 Income Requirements 10/05/2007 200740003 9100.22-00 Other 10/05/2007 200740003 1503.04-04 Dual Resident Corporation 10/05/2007 200740002 9100.00-00 Extension of Time for Making Certain Elections 10/05/2007 200740001 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 10/05/2007 200739014 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/28/2007 200739013 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/28/2007 200739012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/28/2007 200739012 509.02-01 Publicly Supported Organizations 09/28/2007 200739012 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/28/2007 200739011 4942.03-07 Set-Asides 09/28/2007 200739010 851.03-00 Diversification Requirement 09/28/2007 200739010 851.02-00 Gross Income Requirement 09/28/2007 200739009 1362.01-03 Late Elections 09/28/2007 200739008 1362.02-03 Passive Investment Income 09/28/2007 200739007 1362.04-00 Inadvertent Terminations 09/28/2007 200739006 1362.04-00 Inadvertent Terminations 09/28/2007 200739005 141.01-04 Output Facilities 09/28/2007 200739004 664.03-02 Charitable Remainder Unitrust 09/28/2007 200739004 4941.04-00 Definition of Self-Dealing 09/28/2007 200739004 1001.02-03 Sale or Other Disposition of Certain Term Interest After October 9, 1969 09/28/2007 200739003 1362.01-03 Late Elections 09/28/2007 200739002 1362.01-03 Late Elections 09/28/2007 200739001 1362.01-03 Late Elections 09/28/2007 200738032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/21/2007 Pagination First page « First Previous page Previous … Page 1718 Page 1719 Page 1720 Page 1721 Current page 1722 Page 1723 Page 1724 Page 1725 Page 1726 … Next page Next Last page Last »