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 56626 - 56650 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200315007 1362.01-03 Late Elections 04/11/2003 200315006 2632.01-00 Time and Manner of Allocation 04/11/2003 200315006 9100.00-00 Extension of Time for Making Certain Elections 04/11/2003 200315005 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 04/11/2003 200315004 143.09-01 Rate Limited to 1.125 Percent Over Bond Yield 04/11/2003 200315004 143.09-02 Amounts Treated as Borne by Mortgagor 04/11/2003 200315004 143.09-03 Amounts Treated as Not Borne by Mortgagor 04/11/2003 200315003 274.01-00 Entertainment, Amusement, or Recreation 04/11/2003 200315003 274.05-00 Exceptions 04/11/2003 200315002 2601.03-01 Irrevocable Trusts 04/11/2003 200315001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/11/2003 200314031 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/04/2003 200314031 514.00-00 Unrelated Debt-Financed Income 04/04/2003 200314030 501.09-02 Geographic Locale 04/04/2003 200314030 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 04/04/2003 200314029 408.00-00 Individual Retirement Accounts 04/04/2003 200314028 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 04/04/2003 200314027 6404.00-00 Abatements 04/04/2003 200314026 877.01-00 Principal Purpose--the Avoidance of Tax 04/04/2003 200314025 877.01-00 Principal Purpose--the Avoidance of Tax 04/04/2003 200314024 103.02-01 Political Subdivisions 04/04/2003 200314023 338.01-02 Time in which Election must be made 04/04/2003 200314023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/04/2003 200314022 338.01-02 Time in which Election must be made 04/04/2003 200314022 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/04/2003 Pagination First page « Premye Previous page Anvan … Page 2262 Page 2263 Page 2264 Page 2265 Aktyèl paj 2266 Page 2267 Page 2268 Page 2269 Page 2270 … Next page Apre Last page Anvan »