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 53051 - 53075 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200428002 9999.98-00 Not Able to Identify Under Present List 07/09/2004 200428001 1362.01-00 Eligible v. Ineligible 07/09/2004 200427031 512.01-00 Exception, Additions, and Limitations on Unrelated Income 07/02/2004 200427031 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 07/02/2004 200427031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/02/2004 200427030 414.00-00 Definitions and Special Rules 07/02/2004 200427029 408.03-00 Rollover Contributions 07/02/2004 200427028 408.03-00 Rollover Contributions 07/02/2004 200427027 408.03-00 Rollover Contributions 07/02/2004 200427026 9100.09-00 Section 442; Accounting Periods 07/02/2004 200427025 1221.00-00 Capital Asset v. Not a Capital Asset 07/02/2004 200427025 1222.00-00 Other Terms Relating to Capital Gains and Losses 07/02/2004 200427025 1231.00-00 Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) 07/02/2004 200427024 816.02-00 Life Insurance Reserves 07/02/2004 200427023 61.02-06 Court Awards, Settlements, etc. 07/02/2004 200427023 61.28-03 Return of Capital--Basis 07/02/2004 200427023 1016.00-00 Adjustment v. No Adjustment to Basis 07/02/2004 200427022 1362.01-03 Late Elections 07/02/2004 200427021 468A.04-02 Revised Schedules 07/02/2004 200427020 1362.00-00 Election by Small Business Corporation 07/02/2004 200427019 301.00-00 Distributions of Property 07/02/2004 200427019 337.16-00 Loss Disallowance 07/02/2004 200427019 1502.13-00 Intercompany Transactions 07/02/2004 200427018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/02/2004 200427017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/2004 Pagination First page « Premye Previous page Anvan … Page 2119 Page 2120 Page 2121 Page 2122 Aktyèl paj 2123 Page 2124 Page 2125 Page 2126 Page 2127 … Next page Apre Last page Anvan »