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 55826 - 55850 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200327067 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/04/2003 200327066 61.00-00 Gross Income v. Not Gross Income 07/04/2003 200327066 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 07/04/2003 200327066 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/04/2003 200327066 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 07/04/2003 200327065 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/04/2003 200327064 408.03-00 Rollover Contributions 07/04/2003 200327063 61.00-00 Gross Income v. Not Gross Income 07/04/2003 200327063 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/04/2003 200327063 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/04/2003 200327063 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 07/04/2003 200327062 4942.03-07 Set-Asides 07/04/2003 200327062 4942.03-05 Qualifying Distribution 07/04/2003 200327061 414.00-00 Definitions and Special Rules 07/04/2003 200327060 4945.00-00 Excise Taxes on Taxable Expenditures 07/04/2003 200327059 401.06-00 Required Distributions 07/04/2003 200327059 401.06-02 Employee Dies Before Entire Interest Distributed 07/04/2003 200327058 216.01-00 Status As Cooperative Housing Corporation 07/04/2003 200327057 355.01-00 Spin-Off 07/04/2003 200327057 368.04-00 Assets for Control of Transferee (Type "D") 07/04/2003 200327057 361.02-02 Certain Transfers to Creditors 07/04/2003 200327056 9100.00-00 Extension of Time for Making Certain Elections 07/04/2003 200327055 41.01-00 Alternative Incremental Credit 07/04/2003 200327054 355.01-00 Spin-Off 07/04/2003 200327054 367.00-00 Foreign Corporations 07/04/2003 Pagination First page « First Previous page Previous … Page 2230 Page 2231 Page 2232 Page 2233 Current page 2234 Page 2235 Page 2236 Page 2237 Page 2238 … Next page Next Last page Last »