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 51101 - 51125 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200510030 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/11/2005 200510030 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/11/2005 200510030 512.07-00 Trade Shows (See Also 0501.26-04) 03/11/2005 200510030 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/11/2005 200510029 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/11/2005 200510029 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/11/2005 200510029 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/11/2005 200510028 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 03/11/2005 200510028 1221.12-02 Business Hedges 03/11/2005 200510027 7453.00-00 Rules of Practice, Procedure, and Evidence 03/11/2005 200510026 2642.00-00 Inclusion Ratio 03/11/2005 200510026 9100.00-00 Extension of Time for Making Certain Elections 03/11/2005 200510025 1362.01-03 Late Elections 03/11/2005 200510024 1362.04-00 Inadvertent Terminations 03/11/2005 200510023 1362.02-00 Termination of Election 03/11/2005 200510022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/11/2005 200510022 368.04-00 Assets for Control of Transferee (Type "D") 03/11/2005 200510021 877.00-00 Expatriation to Avoid Tax 03/11/2005 200510020 1362.04-00 Inadvertent Terminations 03/11/2005 200510020 1361.03-02 Qualified Subchapter S Trusts 03/11/2005 200510020 1361.03-00 Certain Trusts Permitted as Shareholders 03/11/2005 200510019 877.01-00 Principal Purpose--the Avoidance of Tax 03/11/2005 200510018 9100.00-00 Extension of Time for Making Certain Elections 03/11/2005 200510018 2642.00-00 Inclusion Ratio 03/11/2005 200510017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/11/2005 Pagination First page « First Previous page Previous … Page 2041 Page 2042 Page 2043 Page 2044 Current page 2045 Page 2046 Page 2047 Page 2048 Page 2049 … Next page Next Last page Last »
