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 49126 - 49150 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200543014 9100.00-00 Extension of Time for Making Certain Elections 10/28/2005 200543013 1362.01-03 Late Elections 10/28/2005 200543012 9100.22-00 Other 10/28/2005 200543012 877.00-00 Expatriation to Avoid Tax 10/28/2005 200543011 1362.01-03 Late Elections 10/28/2005 200543010 42.10-05 No Recapture on Disposition Where Bond Posted 10/28/2005 200543010 9100.01-00 Section 42; Low-Income Housing Credit 10/28/2005 200543009 1362.01-03 Late Elections 10/28/2005 200543008 43.02-01 Tertiary Recovery Method 10/28/2005 200543007 468A.04-02 Revised Schedules 10/28/2005 200543006 468A.04-02 Revised Schedules 10/28/2005 200543005 1362.01-03 Late Elections 10/28/2005 200543004 9100.22-00 Other 10/28/2005 200543004 1503.04-04 Dual Resident Corporation 10/28/2005 200543003 9100.22-00 Other 10/28/2005 200543003 1503.04-04 Dual Resident Corporation 10/28/2005 200543002 1.11-00 Maximum Capital Gains Rate 10/28/2005 200543001 2601.03-01 Irrevocable Trusts 10/28/2005 200542040 408.03-00 Rollover Contributions 10/21/2005 200542039 408.03-00 Rollover Contributions 10/21/2005 200542038 408.03-00 Rollover Contributions 10/21/2005 200542037 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/21/2005 200542037 4941.04-00 Definition of Self-Dealing 10/21/2005 200542037 4946.00-00 Definitions and Special Rules 10/21/2005 200542037 4946.03-00 Government Official 10/21/2005 Pagination First page « First Previous page Previous … Page 1962 Page 1963 Page 1964 Page 1965 Current page 1966 Page 1967 Page 1968 Page 1969 Page 1970 … Next page Next Last page Last »