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 48701 - 48725 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200548025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/02/2005 200548025 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/02/2005 200548025 514.00-00 Unrelated Debt-Financed Income 12/02/2005 200548024 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/02/2005 200548024 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 12/02/2005 200548024 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/02/2005 200548023 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/02/2005 200548023 4941.04-00 Definition of Self-Dealing 12/02/2005 200548022 162.14-00 Expenses of Future Operations 12/02/2005 200548021 1361.01-04 More than One Class of Stock 12/02/2005 200548020 469.03-03 Definition of Activity 12/02/2005 200548020 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005 200548019 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/02/2005 200548019 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005 200548018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/02/2005 200548018 2601.00-00 Tax On Generation Skipping Transfers 12/02/2005 200548017 2652.01-02 Special Election for QTIP 12/02/2005 200548017 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005 200548016 9100.20-00 Section 1502; Election to File Consolidated Return 12/02/2005 200548015 1362.01-03 Late Elections 12/02/2005 200548014 1362.04-00 Inadvertent Terminations 12/02/2005 200548013 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005 200548012 1362.04-00 Inadvertent Terminations 12/02/2005 200548011 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005 200548011 1361.05-00 Qualified Subchapter S Subsidiary 12/02/2005 Pagination First page « First Previous page Previous … Page 1945 Page 1946 Page 1947 Page 1948 Current page 1949 Page 1950 Page 1951 Page 1952 Page 1953 … Next page Next Last page Last »