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 56501 - 56525 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200317005 118.01-02 Nonshareholder Contributions 04/25/2003 200317005 118.01-03 Section 362 Basis Rule 04/25/2003 200317004 1362.02-03 Passive Investment Income 04/25/2003 200317003 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003 200317002 1362.02-03 Passive Investment Income 04/25/2003 200317001 1362.01-03 Late Elections 04/25/2003 200316044 414.08-00 Church Plan 04/18/2003 200316043 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/18/2003 200316043 509.02-00 Exceptions to Private Foundation Status 04/18/2003 200316042 4941.04-00 Definition of Self-Dealing 04/18/2003 200316041 414.09-00 Certain Employee Contributions 04/18/2003 200316040 61.00-00 Gross Income v. Not Gross Income 04/18/2003 200316040 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 04/18/2003 200316040 468B.00-00 Special Rules For Designated Settlement Funds 04/18/2003 200316040 1441.02-00 Income Subject to Withholding v. Not Subject to Withholding 04/18/2003 200316040 6041.00-00 Information at Source 04/18/2003 200316039 9100.22-00 Other 04/18/2003 200316039 1503.04-04 Dual Resident Corporation 04/18/2003 200316039 9100.18-00 Section 927; FSC Election 04/18/2003 200316038 355.01-00 Spin-Off 04/18/2003 200316037 877.00-00 Expatriation to Avoid Tax 04/18/2003 200316036 2642.00-00 Inclusion Ratio 04/18/2003 200316036 9100.00-00 Extension of Time for Making Certain Elections 04/18/2003 200316035 2642.00-00 Inclusion Ratio 04/18/2003 200316035 9100.00-00 Extension of Time for Making Certain Elections 04/18/2003 Pagination First page « First Previous page Previous … Page 2257 Page 2258 Page 2259 Page 2260 Current page 2261 Page 2262 Page 2263 Page 2264 Page 2265 … Next page Next Last page Last »
