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 53076 - 53100 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200430001 1502.20-00 Loss Disallowance Rule 07/23/2004 200430001 337.16-00 Loss Disallowance 07/23/2004 200429017 402.08-00 Rollover Contributions 07/16/2004 200429017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/16/2004 200429016 4941.04-00 Definition of Self-Dealing 07/16/2004 200429015 408.03-00 Rollover Contributions 07/16/2004 200429014 9100.00-00 Extension of Time for Making Certain Elections 07/16/2004 200429013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/16/2004 200429013 509.00-00 Private Foundation Defined 07/16/2004 200429012 408.03-00 Rollover Contributions 07/16/2004 200429011 475.08-00 Securities Traders 07/16/2004 200429011 9100.00-00 Extension of Time for Making Certain Elections 07/16/2004 200429010 1502.75-00 Filing Requirements 07/16/2004 200429010 9100.20-00 Section 1502; Election to File Consolidated Return 07/16/2004 200429009 6402.04-03 Form 07/16/2004 200429008 6335.00-00 Sale of Seized Property 07/16/2004 200429007 6038A.04-03 Monetary Penalty for Failure to Maintain Records 07/16/2004 200429006 2601.00-00 Tax On Generation Skipping Transfers 07/16/2004 200429005 856.07-00 Treatment of Wholly Owned Subsidiaries 07/16/2004 200429005 9100.00-00 Extension of Time for Making Certain Elections 07/16/2004 200429004 2601.01-00 Effective Dates 07/16/2004 200429004 2642.00-00 Inclusion Ratio 07/16/2004 200429003 2642.01-00 Inclusion Ratio Defined 07/16/2004 200429003 9100.09-00 Section 442; Accounting Periods 07/16/2004 200429002 856.07-00 Treatment of Wholly Owned Subsidiaries 07/16/2004 Pagination First page « First Previous page Previous … Page 2120 Page 2121 Page 2122 Page 2123 Current page 2124 Page 2125 Page 2126 Page 2127 Page 2128 … Next page Next Last page Last »