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 67076 - 67100 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200032045 408.00-00 Individual Retirement Accounts 08/11/2000 200032044 408.00-00 Individual Retirement Accounts 08/11/2000 200032044 408.03-00 Rollover Contributions 08/11/2000 200032044 403.05-00 Rollover Amounts 08/11/2000 200032043 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/11/2000 200032042 6211.05-00 Erroneous Refunds 08/11/2000 200032042 6213.07-01 Mathematical or Clerical Errors 08/11/2000 200032041 61.11-03 Government Payments 08/11/2000 200032041 6041.03-00 Fixed or Determinable Gains, Profits, or Income 08/11/2000 200032040 50.20.00-00 LEVY: Levy procedure 08/11/2000 200032039 9100.22-00 Other 08/11/2000 200032039 1503.04-04 Dual Resident Corporation 08/11/2000 200032038 9100.18-00 Section 927; FSC Election 08/11/2000 200032038 927.04-00 Election and Termination of Election 08/11/2000 200032037 901.01-04 Dual Capacity Taxpayers 08/11/2000 200032036 877.07-00 Ruling Submission by Expatriating Citizen 08/11/2000 200032035 877.01-00 Principal Purpose--the Avoidance of Tax 08/11/2000 200032034 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/11/2000 200032033 1362.04-00 Inadvertent Terminations 08/11/2000 200032032 877.01-00 Principal Purpose--the Avoidance of Tax 08/11/2000 200032031 9100.18-00 Section 927; FSC Election 08/11/2000 200032031 927.04-00 Election and Termination of Election 08/11/2000 200032030 9100.22-00 Other 08/11/2000 200032030 1503.04-04 Dual Resident Corporation 08/11/2000 200032029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2000 Pagination First page « First Previous page Previous … Page 2680 Page 2681 Page 2682 Page 2683 Current page 2684 Page 2685 Page 2686 Page 2687 Page 2688 … Next page Next Last page Last »