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. Afiche 35351 - 35375 of 74247jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200947036 6334.04-00 Personal Residence Seizure 11/20/2009 200947035 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/20/2009 200947034 1362.01-03 Late Elections 11/20/2009 200947033 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 11/20/2009 200947033 263A.03-02 Indirect Costs 11/20/2009 200947033 263A.04-05 Simplified Production Method 11/20/2009 200947033 381.05-04 Change of Method With Consent of Commissioner 11/20/2009 200947032 851.02-00 Gross Income Requirement 11/20/2009 200947031 2601.00-00 Tax On Generation Skipping Transfers 11/20/2009 200947031 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009 200947030 1362.01-03 Late Elections 11/20/2009 200947029 1362.01-03 Late Elections 11/20/2009 200947028 1295.02-02 Retroactive Elections 11/20/2009 200947027 48.00-00 Energy Credit; Reforestation Credit 11/20/2009 200947026 851.02-00 Gross Income Requirement 11/20/2009 200947025 7701.00-00 Definitions 11/20/2009 200947025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009 200947024 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 11/20/2009 200947024 121.01-00 General Requirements 11/20/2009 200947024 121.01-04 Computation of Excludable Gain 11/20/2009 200947024 121.04-00 Special Rules 11/20/2009 200947023 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009 200947023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009 200947023 1362.01-03 Late Elections 11/20/2009 200947022 7701.00-00 Definitions 11/20/2009 Pagination First page « Premye Previous page Anvan … Page 1411 Page 1412 Page 1413 Page 1414 Aktyèl paj 1415 Page 1416 Page 1417 Page 1418 Page 1419 … Next page Apre Last page Anvan »