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 50926 - 50950 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200514004 1362.01-03 Late Elections 04/08/2005 200514003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/08/2005 200514002 101.01-02 Transfer for Consideration 04/08/2005 200514001 101.01-02 Transfer for Consideration 04/08/2005 200513033 408.00-00 Individual Retirement Accounts 04/01/2005 200513033 9100.00-00 Extension of Time for Making Certain Elections 04/01/2005 200513032 408.03-00 Rollover Contributions 04/01/2005 200513031 4942.03-07 Set-Asides 04/01/2005 200513030 507.00-00 Termination of Private Foundation Status 04/01/2005 200513030 507.04-00 Termination Under Section 507(b)(1)(B) 04/01/2005 200513029 4942.03-07 Set-Asides 04/01/2005 200513028 2053.05-00 Administration Expenses in General 04/01/2005 200513027 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/01/2005 200513027 382.05-00 Value of Old Loss Corporation 04/01/2005 200513026 3231.01-00 Employers v. Not Employers 04/01/2005 200513025 3231.01-00 Employers v. Not Employers 04/01/2005 200513024 3231.01-00 Employers v. Not Employers 04/01/2005 200513023 3231.01-00 Employers v. Not Employers 04/01/2005 200513022 41.00-00 Credit for Increasing Research Activities 04/01/2005 200513021 1361.00-00 Definitions 04/01/2005 200513021 1361.05-00 Qualified Subchapter S Subsidiary 04/01/2005 200513021 9100.00-00 Extension of Time for Making Certain Elections 04/01/2005 200513020 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 04/01/2005 200513019 9100.22-00 Other 04/01/2005 200513019 1503.04-04 Dual Resident Corporation 04/01/2005 Pagination First page « First Previous page Previous … Page 2034 Page 2035 Page 2036 Page 2037 Current page 2038 Page 2039 Page 2040 Page 2041 Page 2042 … Next page Next Last page Last »