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 7026 - 7050 of 74018jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202041003 263.15-03 Allocation of Success-Based Fees 10/09/2020 202041003 9100.00-00 Extension of Time for Making Certain Elections 10/09/2020 202041002 61.00-00 Gross Income v. Not Gross Income 10/09/2020 202041002 817.00-00 Treatment of Variable Contracts 10/09/2020 202041001 468A.04-01 Initial Schedules 10/09/2020 202041001 468A.04-02 Revised Schedules 10/09/2020 202041000 6110.00-00 Index for Public Inspection of Written Determination 10/09/2020 202040009 501.04-07 Homeowners Association 10/02/2020 202040008 501.32-01 Distribution of Assets to Private Individuals 10/02/2020 202040008 501.33-00 Private v. Public Interest Served 10/02/2020 202040007 115.00-00 Income of States, Municipalities, etc. 10/02/2020 202040007 6012.05-01 Estates or Trusts 10/02/2020 202040006 1362.02-03 Passive Investment Income 10/02/2020 202040006 1362.04-00 Inadvertent Terminations 10/02/2020 202040005 897.00-00 Disposition of Investment in United States Real Property 10/02/2020 202040005 897.06-00 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 10/02/2020 202040004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/02/2020 202040004 831.02-00 Alternative Tax Small Companies 10/02/2020 202040004 9100.00-00 Extension of Time for Making Certain Elections 10/02/2020 202040004 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 10/02/2020 202040003 408.00-00 Individual Retirement Accounts 10/02/2020 202040003 408.03-00 Rollover Contributions 10/02/2020 202040002 4943.03-00 Definition of Excess Business Holdings 10/02/2020 202040001 856.00-00 Definition of Real Estate Investment Trust 10/02/2020 202040001 9100.00-00 Extension of Time for Making Certain Elections 10/02/2020 Pagination First page « Premye Previous page Anvan … Page 278 Page 279 Page 280 Page 281 Aktyèl paj 282 Page 283 Page 284 Page 285 Page 286 … Next page Apre Last page Anvan »