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 51326 - 51350 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200505030 2518.01-00 Requirements for a Qualified Disclaimer 02/04/2005 200505029 408.03-00 Rollover Contributions 02/04/2005 200505028 408.03-00 Rollover Contributions 02/04/2005 200505027 412.06-00 Minimum Funding Waiver 02/04/2005 200505026 408.03-00 Rollover Contributions 02/04/2005 200505025 1362.01-03 Late Elections 02/04/2005 200505024 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/04/2005 200505024 501.06-01 Performance of Particular Services for Members 02/04/2005 200505023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/04/2005 200505022 2056.07-03 Qualifying Interest 02/04/2005 200505022 2056.07-05 Effect of Local Law 02/04/2005 200505021 41.00-00 Credit for Increasing Research Activities 02/04/2005 200505020 41.00-00 Credit for Increasing Research Activities 02/04/2005 200505019 1362.04-00 Inadvertent Terminations 02/04/2005 200505018 7701.00-00 Definitions 02/04/2005 200505018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/04/2005 200505017 9100.01-00 Section 42; Low-Income Housing Credit 02/04/2005 200505017 42.07-03 Date for Meeting Requirements 02/04/2005 200505016 2057.00-00 Qualified Family Business Interests 02/04/2005 200505016 9100.00-00 Extension of Time for Making Certain Elections 02/04/2005 200505015 41.00-00 Credit for Increasing Research Activities 02/04/2005 200505014 1362.01-03 Late Elections 02/04/2005 200505013 115.00-00 Income of States, Municipalities, etc. 02/04/2005 200505012 1362.04-00 Inadvertent Terminations 02/04/2005 200505011 1362.01-03 Late Elections 02/04/2005 Pagination First page « First Previous page Previous … Page 2050 Page 2051 Page 2052 Page 2053 Current page 2054 Page 2055 Page 2056 Page 2057 Page 2058 … Next page Next Last page Last »