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 57151 - 57175 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200307007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003 200307006 423.00-00 Employee Stock Purchase Plans 02/14/2003 200307005 1362.01-03 Late Elections 02/14/2003 200307005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003 200307004 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 02/14/2003 200307003 877.00-00 Expatriation to Avoid Tax 02/14/2003 200307002 861.09-06 Asset Method of Apportionment 02/14/2003 200307001 302.01-00 Not Essentially Equivalent to a Dividend 02/14/2003 200306039 412.07-00 Accrued Benefit Waiver 02/07/2003 200306038 412.04-00 Funding Method 02/07/2003 200306038 413.04-00 Plans Maintained by More Than One Employer 02/07/2003 200306038 414.04-00 Multiemployer Plan 02/07/2003 200306037 877.01-00 Principal Purpose--the Avoidance of Tax 02/07/2003 200306036 877.01-00 Principal Purpose--the Avoidance of Tax 02/07/2003 200306035 2652.01-02 Special Election for QTIP 02/07/2003 200306035 9100.00-00 Extension of Time for Making Certain Elections 02/07/2003 200306034 1362.01-03 Late Elections 02/07/2003 200306033 355.01-00 Spin-Off 02/07/2003 200306032 1362.01-03 Late Elections 02/07/2003 200306031 2642.00-00 Inclusion Ratio 02/07/2003 200306031 9100.00-00 Extension of Time for Making Certain Elections 02/07/2003 200306030 1362.01-03 Late Elections 02/07/2003 200306030 9100.00-00 Extension of Time for Making Certain Elections 02/07/2003 200306029 1362.04-00 Inadvertent Terminations 02/07/2003 200306028 2601.03-01 Irrevocable Trusts 02/07/2003 Pagination First page « Premye Previous page Anvan … Page 2283 Page 2284 Page 2285 Page 2286 Aktyèl paj 2287 Page 2288 Page 2289 Page 2290 Page 2291 … Next page Apre Last page Anvan »