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 51351 - 51375 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200505010 368.06-00 Change in Identity, etc. (Type "F") 02/04/2005 200505010 1362.04-00 Inadvertent Terminations 02/04/2005 200505009 355.01-00 Spin-Off 02/04/2005 200505008 2055.07-00 Transfers Not Exclusively for Charitable Purposes 02/04/2005 200505007 9100.22-00 Other 02/04/2005 200505006 472.01-00 Election 02/04/2005 200505006 9100.11-00 Section 472; LIFO Election 02/04/2005 200505005 3121.04-01 Common Law Tests 02/04/2005 200505005 3306.05-00 Employees 02/04/2005 200505005 3401.04-02 Employee v. Not an Employee 02/04/2005 200505004 3402.06-00 Supplemental Payments 02/04/2005 200505003 1362.01-03 Late Elections 02/04/2005 200505002 1362.04-00 Inadvertent Terminations 02/04/2005 200505002 1361.03-02 Qualified Subchapter S Trusts 02/04/2005 200505002 1361.03-00 Certain Trusts Permitted as Shareholders 02/04/2005 200505001 1362.04-00 Inadvertent Terminations 02/04/2005 200505001 1361.03-02 Qualified Subchapter S Trusts 02/04/2005 200505001 1361.03-00 Certain Trusts Permitted as Shareholders 02/04/2005 200504042 408.03-00 Rollover Contributions 01/28/2005 200504041 408.03-00 Rollover Contributions 01/28/2005 200504040 4975.04-02 ESOP Loans 01/28/2005 200504039 414.09-00 Certain Employee Contributions 01/28/2005 200504038 412.06-00 Minimum Funding Waiver 01/28/2005 200504037 408.03-00 Rollover Contributions 01/28/2005 200504036 408.03-00 Rollover Contributions 01/28/2005 Pagination First page « First Previous page Previous … Page 2051 Page 2052 Page 2053 Page 2054 Current page 2055 Page 2056 Page 2057 Page 2058 Page 2059 … Next page Next Last page Last »
