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 49776 - 49800 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200532047 362.00-00 Basis to Corporations 08/12/2005 200532047 465.00-00 Deductions Limited to Amount at Risk 08/12/2005 200532047 988.00-00 Treatment of Certain Foreign Currency Transactions 08/12/2005 200532046 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 08/12/2005 200532046 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 08/12/2005 200532045 6602.00-00 Interest on Erroneous Refund Recoverable by Suit (Interest v. No Interest Imposed) 08/12/2005 200532045 6404.04-02 Erroneous Refund Check 08/12/2005 200532044 901.02-00 Amount Allowed 08/12/2005 200532043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005 200532043 2601.00-00 Tax On Generation Skipping Transfers 08/12/2005 200532042 61.00.00-00 PAYMENT 08/12/2005 200532042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005 200532042 2601.00-00 Tax On Generation Skipping Transfers 08/12/2005 200532041 7701.03-00 Association v. Trust 08/12/2005 200532040 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/12/2005 200532039 1362.01-03 Late Elections 08/12/2005 200532038 1362.01-03 Late Elections 08/12/2005 200532038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2005 200532037 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005 200532037 2642.00-00 Inclusion Ratio 08/12/2005 200532036 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/12/2005 200532036 355.01-00 Spin-Off 08/12/2005 200532035 1362.01-03 Late Elections 08/12/2005 200532034 1362.01-03 Late Elections 08/12/2005 200532033 9100.04-00 Section 168; MACRS 08/12/2005 Pagination First page « Premye Previous page Anvan … Page 1988 Page 1989 Page 1990 Page 1991 Aktyèl paj 1992 Page 1993 Page 1994 Page 1995 Page 1996 … Next page Apre Last page Anvan »