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 52451 - 52475 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200440013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/01/2004 200440012 851.02-00 Gross Income Requirement 10/01/2004 200440011 468A.04-02 Revised Schedules 10/01/2004 200440010 9100.00-00 Extension of Time for Making Certain Elections 10/01/2004 200440009 367.00-00 Foreign Corporations 10/01/2004 200440008 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 10/01/2004 200440007 1362.02-03 Passive Investment Income 10/01/2004 200440006 877.01-00 Principal Purpose--the Avoidance of Tax 10/01/2004 200440005 1233.00-00 Gains and Losses from Short Sales 10/01/2004 200440004 351.14-00 Non-Qualified Preferred Stock 10/01/2004 200440003 351.14-00 Non-Qualified Preferred Stock 10/01/2004 200440002 1031.05-00 Deferred Exchanges 10/01/2004 200440001 45.03-00 Definitions 10/01/2004 200440001 45.04-00 Special Rules 10/01/2004 200439050 408.03-00 Rollover Contributions 09/24/2004 200439049 402.08-00 Rollover Contributions 09/24/2004 200439048 414.00-00 Definitions and Special Rules 09/24/2004 200439047 408.03-00 Rollover Contributions 09/24/2004 200439046 408.00-00 Individual Retirement Accounts 09/24/2004 200439045 412.00-00 Minimum Funding Standards 09/24/2004 200439044 408.03-00 Rollover Contributions 09/24/2004 200439043 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/24/2004 200439043 501.03-24 Scientific Organizations 09/24/2004 200439042 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/24/2004 200439041 585.01-00 Loan Defined 09/24/2004 Pagination First page « Premye Previous page Anvan … Page 2095 Page 2096 Page 2097 Page 2098 Aktyèl paj 2099 Page 2100 Page 2101 Page 2102 Page 2103 … Next page Apre Last page Anvan »
