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 58151 - 58175 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200245014 1362.01-03 Late Elections 11/08/2002 200245013 1362.01-03 Late Elections 11/08/2002 200245012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/08/2002 200245011 1362.01-03 Late Elections 11/08/2002 200245010 61.00-00 Gross Income v. Not Gross Income 11/08/2002 200245009 355.01-01 Split-Off 11/08/2002 200245009 368.04-00 Assets for Control of Transferee (Type "D") 11/08/2002 200245008 1362.04-00 Inadvertent Terminations 11/08/2002 200245007 1362.02-03 Passive Investment Income 11/08/2002 200245006 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 11/08/2002 200245005 1362.01-03 Late Elections 11/08/2002 200245004 1362.01-03 Late Elections 11/08/2002 200245003 1362.01-03 Late Elections 11/08/2002 200245002 6231.07-00 Tax Matters Partner 11/08/2002 200245001 6213.07-01 Mathematical or Clerical Errors 11/08/2002 200244028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/01/2002 200244028 4958.00-00 Excess Benefit Transaction 11/01/2002 200244027 507.00-00 Termination of Private Foundation Status 11/01/2002 200244026 507.00-00 Termination of Private Foundation Status 11/01/2002 200244025 9100.00-00 Extension of Time for Making Certain Elections 11/01/2002 200244024 507.00-00 Termination of Private Foundation Status 11/01/2002 200244023 403.01-00 Qualified Annuities 11/01/2002 200244023 401.06-01 In General 11/01/2002 200244022 4945.00-00 Excise Taxes on Taxable Expenditures 11/01/2002 200244021 414.07-00 Governmental Plan 11/01/2002 Pagination First page « First Previous page Previous … Page 2323 Page 2324 Page 2325 Page 2326 Current page 2327 Page 2328 Page 2329 Page 2330 Page 2331 … Next page Next Last page Last »