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 49851 - 49875 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200532003 9100.04-00 Section 168; MACRS 08/12/2005 200532002 1502.21-00 Consolidated Net Operating Loss Deduction 08/12/2005 200532002 9100.22-00 Other 08/12/2005 200532001 6611.10-00 Six-Year Statute of Limitation 08/12/2005 200532001 6621.01-00 Overpayment and Underpayment Rates 08/12/2005 200531031 408.03-00 Rollover Contributions 08/05/2005 200531030 408.03-00 Rollover Contributions 08/05/2005 200531029 414.07-00 Governmental Plan 08/05/2005 200531028 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/05/2005 200531027 501.07-00 Social Clubs 08/05/2005 200531026 501.07-00 Social Clubs 08/05/2005 200531025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/05/2005 200531024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/05/2005 200531024 501.03-02 Foundations 08/05/2005 200531023 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/05/2005 200531022 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/05/2005 200531021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/05/2005 200531020 512.07-00 Trade Shows (See Also 0501.26-04) 08/05/2005 200531019 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/05/2005 200531018 501.19-00 Organization of Past or Present Armed Forces Members 08/05/2005 200531017 41.00-00 Credit for Increasing Research Activities 08/05/2005 200531016 754.02-00 Timeliness of Election 08/05/2005 200531016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2005 200531015 754.02-00 Timeliness of Election 08/05/2005 200531015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2005 Pagination First page « First Previous page Previous … Page 1991 Page 1992 Page 1993 Page 1994 Current page 1995 Page 1996 Page 1997 Page 1998 Page 1999 … Next page Next Last page Last »
