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 60651 - 60675 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200210057 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/08/2002 200210056 643.06-00 Multiple Trusts 03/08/2002 200210056 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/08/2002 200210056 1223.00-00 Holding Period of Capital Assets 03/08/2002 200210056 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/08/2002 200210056 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2002 200210056 2601.00-00 Tax On Generation Skipping Transfers 03/08/2002 200210055 9100.02-03 R and D Expenditures 03/08/2002 200210055 59.05-04 Elections 03/08/2002 200210054 2601.00-00 Tax On Generation Skipping Transfers 03/08/2002 200210053 167.14-11 Other Intangible Property 03/08/2002 200210053 446.04-17 Change in Method of Accounting for Depreciation 03/08/2002 200210052 1362.01-03 Late Elections 03/08/2002 200210051 2033.00-00 Property in Which Decedent Had an Interest 03/08/2002 200210051 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/08/2002 200210051 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/08/2002 200210051 1014.06-00 Appreciated Property Acquired By Decedent by Gift Within One Year of Death 03/08/2002 200210051 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2002 200210051 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 03/08/2002 200210050 877.08-00 Ruling Submission by Expatriating Long-Term Resident 03/08/2002 200210049 877.08-00 Ruling Submission by Expatriating Long-Term Resident 03/08/2002 200210048 1362.00-00 Election by Small Business Corporation 03/08/2002 200210047 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/08/2002 200210047 7701.02-00 Partnerships v. Associations 03/08/2002 200210047 704.01-00 Partnership Agreement 03/08/2002 Pagination First page « Premye Previous page Anvan … Page 2423 Page 2424 Page 2425 Page 2426 Aktyèl paj 2427 Page 2428 Page 2429 Page 2430 Page 2431 … Next page Apre Last page Anvan »