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 51351 - 51375 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200504013 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005 200504012 121.01-03 Use 01/28/2005 200504011 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005 200504011 1362.00-00 Election by Small Business Corporation 01/28/2005 200504010 9100.22-00 Other 01/28/2005 200504010 1502.21-00 Consolidated Net Operating Loss Deduction 01/28/2005 200504009 3121.04-01 Common Law Tests 01/28/2005 200504009 3306.05-00 Employees 01/28/2005 200504009 3401.04-02 Employee v. Not an Employee 01/28/2005 200504008 115.03-00 Essential Governmental Function 01/28/2005 200504007 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 01/28/2005 200504006 162.36-08 Stock Options 01/28/2005 200504005 754.02-00 Timeliness of Election 01/28/2005 200504004 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005 200504004 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 01/28/2005 200504003 877.01-00 Principal Purpose--the Avoidance of Tax 01/28/2005 200504002 877.01-00 Principal Purpose--the Avoidance of Tax 01/28/2005 200504001 61.00.00-00 PAYMENT 01/28/2005 200504001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/28/2005 200503036 72.20-04 Substantially Equal Payments 01/21/2005 200503035 402.08-00 Rollover Contributions 01/21/2005 200503034 408.03-00 Rollover Contributions 01/21/2005 200503033 408.03-00 Rollover Contributions 01/21/2005 200503032 402.08-00 Rollover Contributions 01/21/2005 200503031 6702.00-00 Frivolous Income Tax Return 01/21/2005 Pagination First page « Premye Previous page Anvan … Page 2051 Page 2052 Page 2053 Page 2054 Aktyèl paj 2055 Page 2056 Page 2057 Page 2058 Page 2059 … Next page Apre Last page Anvan »