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 51876 - 51900 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200450016 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/10/2004 200450015 355.01-00 Spin-Off 12/10/2004 200450015 355.01-01 Split-Off 12/10/2004 200450014 9100.09-00 Section 442; Accounting Periods 12/10/2004 200450014 444.03-00 Procedural Requirements for Making Election 12/10/2004 200450013 9100.00-00 Extension of Time for Making Certain Elections 12/10/2004 200450013 856.03-00 Other Requirements 12/10/2004 200450012 368.06-00 Change in Identity, etc. (Type "F") 12/10/2004 200450011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/10/2004 200450011 754.02-00 Timeliness of Election 12/10/2004 200450010 451.14-04 Compensation 12/10/2004 200450009 2642.00-00 Inclusion Ratio 12/10/2004 200450009 9100.00-00 Extension of Time for Making Certain Elections 12/10/2004 200450008 216.01-02 Gross Income Requirement 12/10/2004 200450007 894.00-00 Income Affected by Treaty 12/10/2004 200450006 894.00-00 Income Affected by Treaty 12/10/2004 200450005 1031.02-00 Like Kind Property 12/10/2004 200450005 1031.05-00 Deferred Exchanges 12/10/2004 200450004 2056.07-00 Qualified Terminable Interest Property 12/10/2004 200450003 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 12/10/2004 200450003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 12/10/2004 200450003 3406.00-00 Backup Withholding 12/10/2004 200450002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/10/2004 200450001 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 12/10/2004 200450001 708.01-00 Termination 12/10/2004 Pagination First page « Premye Previous page Anvan … Page 2072 Page 2073 Page 2074 Page 2075 Aktyèl paj 2076 Page 2077 Page 2078 Page 2079 Page 2080 … Next page Apre Last page Anvan »