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 66001 - 66025 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200046020 168.23-00 Election of Method Not Expressed in Terms of Years 11/17/2000 200046019 163.00-00 Interest 11/17/2000 200046018 338.01-02 Time in which Election must be made 11/17/2000 200046018 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/17/2000 200046017 468A.04-02 Revised Schedules 11/17/2000 200046017 468A.03-04 Formulas or Other Methods 11/17/2000 200046016 468A.04-02 Revised Schedules 11/17/2000 200046016 468A.03-04 Formulas or Other Methods 11/17/2000 200046015 338.01-02 Time in which Election must be made 11/17/2000 200046015 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/17/2000 200046014 61.13-07 Refund of Taxes or Duties 11/17/2000 200046014 61.44-01 Tax Refund 11/17/2000 200046014 111.06-00 Tax Refunds 11/17/2000 200046014 6041.00-00 Information at Source 11/17/2000 200046014 6050E.00-00 State and Local Income Tax Refunds 11/17/2000 200046013 424.00-00 Definitions and Special Rules 11/17/2000 200046012 83.13-00 Rabbi Trusts 11/17/2000 200046012 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/17/2000 200046012 451.14-00 Constructive Receipt 11/17/2000 200046012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/17/2000 200046012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 11/17/2000 200046011 6501.08-21 Proof and Procedure 11/17/2000 200046010 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/17/2000 200046010 9100.20-00 Section 1502; Election to File Consolidated Return 11/17/2000 200046009 423.00-00 Employee Stock Purchase Plans 11/17/2000 Pagination First page « Premye Previous page Anvan … Page 2637 Page 2638 Page 2639 Page 2640 Aktyèl paj 2641 Page 2642 Page 2643 Page 2644 Page 2645 … Next page Apre Last page Anvan »