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 53426 - 53450 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200422003 362.00-00 Basis to Corporations 05/28/2004 200422003 1502.13-00 Intercompany Transactions 05/28/2004 200422002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422001 381.04-03 Change With Consent of Commissioner 05/28/2004 200422001 446.03-01 Cash 05/28/2004 200421010 4941.04-00 Definition of Self-Dealing 05/21/2004 200421010 4958.00-00 Excess Benefit Transaction 05/21/2004 200421010 509.02-02 Supporting Organizations 05/21/2004 200421010 507.00-00 Termination of Private Foundation Status 05/21/2004 200421010 4945.04-06 Expenditure Responsibility 05/21/2004 200421010 4942.03-05 Qualifying Distribution 05/21/2004 200421009 408.03-00 Rollover Contributions 05/21/2004 200421008 408.03-00 Rollover Contributions 05/21/2004 200421007 408.03-00 Rollover Contributions 05/21/2004 200421006 408.03-00 Rollover Contributions 05/21/2004 200421005 414.00-00 Definitions and Special Rules 05/21/2004 200421004 414.18-00 Separate Lines of Business and Operating Units 05/21/2004 200421004 9100.00-00 Extension of Time for Making Certain Elections 05/21/2004 200421003 408.03-00 Rollover Contributions 05/21/2004 200421002 6020.00-00 Returns Prepared for or Executed by Secretary 05/21/2004 200421002 6020.01-00 Failure to File Return 05/21/2004 200421002 6020.02-00 Return Prepared by IRS Personnel 05/21/2004 200421002 6404.00-00 Abatements 05/21/2004 200421002 6502.00-00 Collection After Assessment (Timely v. Not Timely) 05/21/2004 200421002 6401.01-00 Assessment or Collection After Limitation Period 05/21/2004 Pagination First page « First Previous page Previous … Page 2134 Page 2135 Page 2136 Page 2137 Current page 2138 Page 2139 Page 2140 Page 2141 Page 2142 … Next page Next Last page Last »