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 43376 - 43400 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200734001 1362.01-03 Late Elections 08/24/2007 200733034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/17/2007 200733033 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/17/2007 200733032 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/17/2007 200733031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/17/2007 200733030 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/17/2007 200733029 4975.04-02 ESOP Loans 08/17/2007 200733028 501.03-25 Social Welfare Groups (See Also 0501.04-00) 08/17/2007 200733027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2007 200733026 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/17/2007 200733025 355.01-00 Spin-Off 08/17/2007 200733025 351.00-00 Transfer to Corporation Controlled by Transferor 08/17/2007 200733024 1291.01-00 Treatment of Distributions and Stock Dispositions 08/17/2007 200733024 1297.01-01 Attribution to U.S. Persons 08/17/2007 200733024 1297.01-03 Special Rules For Pass-Through Entities 08/17/2007 200733024 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/17/2007 200733024 674.00-00 Power to Control Beneficial Enjoyment 08/17/2007 200733024 675.04-00 General Powers of Administration 08/17/2007 200733024 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 08/17/2007 200733024 663.05-00 Separate Share Rule 08/17/2007 200733023 469.00-00 Passive Activity Losses and Credits Limited 08/17/2007 200733022 3231.01-00 Employers v. Not Employers 08/17/2007 200733021 9100.22-00 Other 08/17/2007 200733021 1503.04-04 Dual Resident Corporation 08/17/2007 200733020 9100.22-00 Other 08/17/2007 Pagination First page « First Previous page Previous … Page 1732 Page 1733 Page 1734 Page 1735 Current page 1736 Page 1737 Page 1738 Page 1739 Page 1740 … Next page Next Last page Last »