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 54401 - 54425 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200403052 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004 200403051 507.00-00 Termination of Private Foundation Status 01/16/2004 200403051 664.00-00 Charitable Remainder Trusts 01/16/2004 200403051 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/16/2004 200403051 1222.00-00 Other Terms Relating to Capital Gains and Losses 01/16/2004 200403050 117.06-00 Qualified Tuition Reduction 01/16/2004 200403050 117.06-05 Discrimination in Favor of Highly Compensated Employees 01/16/2004 200403049 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/16/2004 200403048 355.01-01 Split-Off 01/16/2004 200403048 368.04-00 Assets for Control of Transferee (Type "D") 01/16/2004 200403048 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/16/2004 200403047 877.01-00 Principal Purpose--the Avoidance of Tax 01/16/2004 200403046 61.00-00 Gross Income v. Not Gross Income 01/16/2004 200403046 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 01/16/2004 200403045 877.00-00 Expatriation to Avoid Tax 01/16/2004 200403044 170.14-00 Qualified Conservation Contribution 01/16/2004 200403043 41.01-00 Alternative Incremental Credit 01/16/2004 200403042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2004 200403041 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/16/2004 200403041 355.05-01 Distribution of Control 01/16/2004 200403040 338.01-02 Time in which Election must be made 01/16/2004 200403040 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/16/2004 200403039 9100.22-00 Other 01/16/2004 200403039 1502.21-00 Consolidated Net Operating Loss Deduction 01/16/2004 200403038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2004 Pagination First page « Premye Previous page Anvan … Page 2173 Page 2174 Page 2175 Page 2176 Aktyèl paj 2177 Page 2178 Page 2179 Page 2180 Page 2181 … Next page Apre Last page Anvan »