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 64876 - 64900 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200108002 807.03-00 Method of Computing Reserves for Purposes of Computing Income 02/23/2001 200108002 807.05-01 Insurance, Life ISP - IRC Section 807 Basis Adjustment - Change in Basis v. Correction of Error 02/23/2001 200108001 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/23/2001 200107042 414.08-00 Church Plan 02/16/2001 200107041 4942.03-07 Set-Asides 02/16/2001 200107040 402.08-01 Rollover Lump Sums 02/16/2001 200107039 507.00-00 Termination of Private Foundation Status 02/16/2001 200107039 501.03-02 Foundations 02/16/2001 200107039 509.03-00 Continuation of Private Foundation Status 02/16/2001 200107039 4941.04-00 Definition of Self-Dealing 02/16/2001 200107039 4942.03-03 Minimum Investment Return 02/16/2001 200107039 4942.03-05 Qualifying Distribution 02/16/2001 200107039 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/16/2001 200107039 4945.04-06 Expenditure Responsibility 02/16/2001 200107039 6033.02-01 Private Foundation 02/16/2001 200107038 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 02/16/2001 200107037 507.00-00 Termination of Private Foundation Status 02/16/2001 200107037 501.03-02 Foundations 02/16/2001 200107037 509.03-00 Continuation of Private Foundation Status 02/16/2001 200107037 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/16/2001 200107037 4941.04-00 Definition of Self-Dealing 02/16/2001 200107037 4942.03-03 Minimum Investment Return 02/16/2001 200107037 4942.03-05 Qualifying Distribution 02/16/2001 200107037 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/16/2001 200107037 4945.04-06 Expenditure Responsibility 02/16/2001 Pagination First page « First Previous page Previous … Page 2592 Page 2593 Page 2594 Page 2595 Current page 2596 Page 2597 Page 2598 Page 2599 Page 2600 … Next page Next Last page Last »