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 51551 - 51575 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200502005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2005 200502004 168.00-00 Modified Accelerated Cost Recovery System 01/14/2005 200502003 9100.22-00 Other 01/14/2005 200502003 954.00-00 Foreign Base Company Income 01/14/2005 200502002 61.40-00 Governmental Benefits and Subsidies 01/14/2005 200502002 6041.00-00 Information at Source 01/14/2005 200502001 9100.22-00 Other 01/14/2005 200502001 1503.04-04 Dual Resident Corporation 01/14/2005 200501025 355.01-00 Spin-Off 01/07/2005 200501025 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2005 200501025 368.05-00 Recapitalization (Type "E") 01/07/2005 200501024 412.06-00 Minimum Funding Waiver 01/07/2005 200501023 412.06-00 Minimum Funding Waiver 01/07/2005 200501022 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/07/2005 200501022 4941.04-00 Definition of Self-Dealing 01/07/2005 200501021 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/07/2005 200501021 4941.04-00 Definition of Self-Dealing 01/07/2005 200501020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/07/2005 200501019 507.02-00 Termination Under Section 507(a)(2)(A) 01/07/2005 200501019 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/07/2005 200501019 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/07/2005 200501019 4942.05-05 Support Test 01/07/2005 200501019 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/07/2005 200501019 4945.04-06 Expenditure Responsibility 01/07/2005 200501018 507.02-00 Termination Under Section 507(a)(2)(A) 01/07/2005 Pagination First page « First Previous page Previous … Page 2059 Page 2060 Page 2061 Page 2062 Current page 2063 Page 2064 Page 2065 Page 2066 Page 2067 … Next page Next Last page Last »
