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 43051 - 43075 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200738014 446.04-00 Change of Methods (Permissible v. Not Permissible) 09/21/2007 200738014 263A.07-00 Change in Method of Accounting under Section 263A 09/21/2007 200738013 170.00-00 Charitable, Etc. Contributions and Gifts 09/21/2007 200738012 3231.01-00 Employers v. Not Employers 09/21/2007 200738011 9100.20-00 Section 1502; Election to File Consolidated Return 09/21/2007 200738011 1502.75-00 Filing Requirements 09/21/2007 200738010 27.00.00-00 EQUITABLE REMEDIES 09/21/2007 200738009 9100.00-00 Extension of Time for Making Certain Elections 09/21/2007 200738009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/21/2007 200738008 115.00-00 Income of States, Municipalities, etc. 09/21/2007 200738007 1362.04-00 Inadvertent Terminations 09/21/2007 200738006 7701.00-00 Definitions 09/21/2007 200738006 9100.00-00 Extension of Time for Making Certain Elections 09/21/2007 200738005 61.00-00 Gross Income v. Not Gross Income 09/21/2007 200738005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/21/2007 200738005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2007 200738005 2601.03-01 Irrevocable Trusts 09/21/2007 200738004 7701.00-00 Definitions 09/21/2007 200738004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/21/2007 200738003 9100.22-00 Other 09/21/2007 200738003 1503.04-04 Dual Resident Corporation 09/21/2007 200738002 142.04-03 Project Period Rule 09/21/2007 200738001 9100.10-01 Accounting Methods 09/21/2007 200737049 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/14/2007 200737048 408.00-00 Individual Retirement Accounts 09/14/2007 Pagination First page « Premye Previous page Anvan … Page 1719 Page 1720 Page 1721 Page 1722 Aktyèl paj 1723 Page 1724 Page 1725 Page 1726 Page 1727 … Next page Apre Last page Anvan »