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 57626 - 57650 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200301005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003 200301004 707.01-00 Not in Capacity as Partner 01/03/2003 200301003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003 200301002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003 200301001 9100.09-00 Section 442; Accounting Periods 01/03/2003 200252099 412.06-00 Minimum Funding Waiver 12/27/2002 200252098 4945.00-00 Excise Taxes on Taxable Expenditures 12/27/2002 200252097 401.06-00 Required Distributions 12/27/2002 200252096 512.09-01 General 12/27/2002 200252096 664.00-00 Charitable Remainder Trusts 12/27/2002 200252095 414.08-00 Church Plan 12/27/2002 200252094 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/27/2002 200252093 401.10-04 Domestic Relations Orders 12/27/2002 200252092 4941.04-00 Definition of Self-Dealing 12/27/2002 200252091 263.03-02 Repair v. Permanent Improvement 12/27/2002 200252090 1362.01-03 Late Elections 12/27/2002 200252089 1362.01-03 Late Elections 12/27/2002 200252088 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/27/2002 200252087 104.02-00 Workmen's Compensation 12/27/2002 200252086 2642.00-00 Inclusion Ratio 12/27/2002 200252086 9100.00-00 Extension of Time for Making Certain Elections 12/27/2002 200252085 1361.05-00 Qualified Subchapter S Subsidiary 12/27/2002 200252084 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 12/27/2002 200252083 2601.03-01 Irrevocable Trusts 12/27/2002 200252082 754.02-00 Timeliness of Election 12/27/2002 Pagination First page « First Previous page Previous … Page 2302 Page 2303 Page 2304 Page 2305 Current page 2306 Page 2307 Page 2308 Page 2309 Page 2310 … Next page Next Last page Last »
