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 48051 - 48075 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200608001 2601.03-01 Irrevocable Trusts 02/24/2006 200607031 401.06-02 Employee Dies Before Entire Interest Distributed 02/17/2006 200607031 408.03-00 Rollover Contributions 02/17/2006 200607030 408.03-00 Rollover Contributions 02/17/2006 200607029 412.06-00 Minimum Funding Waiver 02/17/2006 200607028 4941.04-00 Definition of Self-Dealing 02/17/2006 200607027 507.00-00 Termination of Private Foundation Status 02/17/2006 200607027 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/17/2006 200607027 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/17/2006 200607027 4942.00-00 Taxes on Failure to Distribute Income 02/17/2006 200607027 4945.00-00 Excise Taxes on Taxable Expenditures 02/17/2006 200607026 4945.04-04 Grants to Individuals 02/17/2006 200607025 6033.01-00 Exempt v. Non Exempt From Filing 02/17/2006 200607024 6033.01-00 Exempt v. Non Exempt From Filing 02/17/2006 200607023 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/17/2006 200607022 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 02/17/2006 200607022 6033.01-00 Exempt v. Non Exempt From Filing 02/17/2006 200607021 263A.07-00 Change in Method of Accounting under Section 263A 02/17/2006 200607021 263A.04-00 Allocation Methods 02/17/2006 200607021 263A.04-05 Simplified Production Method 02/17/2006 200607021 471.09-00 Items Includible v. Not Includible in Inventory 02/17/2006 200607021 471.11-00 Full Absorption Method (See Also 263A) 02/17/2006 200607021 471.12-00 Change in Inventory Method 02/17/2006 200607021 471.00-00 General Rule for Inventories 02/17/2006 200607021 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 02/17/2006 Pagination First page « First Previous page Previous … Page 1919 Page 1920 Page 1921 Page 1922 Current page 1923 Page 1924 Page 1925 Page 1926 Page 1927 … Next page Next Last page Last »
