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 31251 - 31275 of 74247jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201048042 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 12/03/2010 201048041 7805.01-01 Prospective Application of Rulings 12/03/2010 201048040 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/03/2010 201048039 9115.19-05 Prepetition Priority Taxes 12/03/2010 201048038 441.01-00 Definition of Taxable Year 12/03/2010 201048037 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 12/03/2010 201048036 6325.27-00 Value of Interest of U.S. 12/03/2010 201048035 4975.04-00 Statutory Exemptions 12/03/2010 201048034 6330.00-00 Collection Due Process - Levy 12/03/2010 201048033 6663.00-00 Fraud Penalty 12/03/2010 201048032 816.00-00 Life Insurance Company Defined 12/03/2010 201048031 664.03-02 Charitable Remainder Unitrust 12/03/2010 201048031 4941.04-00 Definition of Self-Dealing 12/03/2010 201048030 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/03/2010 201048030 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 12/03/2010 201048029 9100.00-00 Extension of Time for Making Certain Elections 12/03/2010 201048029 475.08-00 Securities Traders 12/03/2010 201048028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/03/2010 201048028 302.01-00 Not Essentially Equivalent to a Dividend 12/03/2010 201048028 355.01-00 Spin-Off 12/03/2010 201048027 1362.01-03 Late Elections 12/03/2010 201048026 1362.00-00 Election by Small Business Corporation 12/03/2010 201048026 1362.01-00 Eligible v. Ineligible 12/03/2010 201048026 1362.04-00 Inadvertent Terminations 12/03/2010 201048025 1031.05-00 Deferred Exchanges 12/03/2010 Pagination First page « Premye Previous page Anvan … Page 1247 Page 1248 Page 1249 Page 1250 Aktyèl paj 1251 Page 1252 Page 1253 Page 1254 Page 1255 … Next page Apre Last page Anvan »