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 56551 - 56575 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200316015 1362.02-03 Passive Investment Income 04/18/2003 200316014 338.01-02 Time in which Election must be made 04/18/2003 200316014 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/18/2003 200316013 338.01-02 Time in which Election must be made 04/18/2003 200316013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/18/2003 200316012 1362.04-00 Inadvertent Terminations 04/18/2003 200316011 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 04/18/2003 200316010 1362.01-03 Late Elections 04/18/2003 200316009 1362.01-03 Late Elections 04/18/2003 200316008 691.03-00 Deduction for Estate Tax 04/18/2003 200316007 1362.01-03 Late Elections 04/18/2003 200316006 754.02-00 Timeliness of Election 04/18/2003 200316006 9100.00-00 Extension of Time for Making Certain Elections 04/18/2003 200316005 1361.00-00 Definitions 04/18/2003 200316005 9100.00-00 Extension of Time for Making Certain Elections 04/18/2003 200316004 1362.04-00 Inadvertent Terminations 04/18/2003 200316003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/18/2003 200316002 1362.01-03 Late Elections 04/18/2003 200316001 9999.98-00 Not Able to Identify Under Present List 04/18/2003 200315041 402.09-00 Tax on Lump Sum Distributions 04/11/2003 200315040 1001.01-00 Allocation of Sales Price 04/11/2003 200315040 4947.02-00 Split-Interest Trusts 04/11/2003 200315039 411.00-00 Minimum Vesting Standards 04/11/2003 200315038 414.07-00 Governmental Plan 04/11/2003 200315038 420.00-00 Transfers to Retiree Health 04/11/2003 Pagination First page « First Previous page Previous … Page 2259 Page 2260 Page 2261 Page 2262 Current page 2263 Page 2264 Page 2265 Page 2266 Page 2267 … Next page Next Last page Last »