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 59001 - 59025 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200234025 355.04-00 Business Purpose 08/23/2002 200234024 104.02-00 Workmen's Compensation 08/23/2002 200234023 108.02-01 Election to Reduce Basis of Depreciable Property First 08/23/2002 200234023 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002 200234022 1362.04-00 Inadvertent Terminations 08/23/2002 200234021 355.01-00 Spin-Off 08/23/2002 200234021 368.04-00 Assets for Control of Transferee (Type "D") 08/23/2002 200234020 861.08-01 Allocation 08/23/2002 200234019 691.00-00 Recipients of Income in Respect of Decedents 08/23/2002 200234018 1362.01-03 Late Elections 08/23/2002 200234017 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/23/2002 200234016 1362.01-03 Late Elections 08/23/2002 200234015 1362.01-03 Late Elections 08/23/2002 200234014 1362.01-03 Late Elections 08/23/2002 200234013 832.07-00 Reduction of Deduction 08/23/2002 200234012 144.01-10 Manufacturing Facility 08/23/2002 200234011 42.10-00 Recapture of Credit 08/23/2002 200234010 42.10-00 Recapture of Credit 08/23/2002 200234009 3121.01-15 Tax-Exempt Trusts and Certain Annuity Plans 08/23/2002 200234008 174.05-02 From Amortization to Current Deduction 08/23/2002 200234007 3121.04-01 Common Law Tests 08/23/2002 200234007 3306.05-00 Employees 08/23/2002 200234007 3401.04-02 Employee v. Not an Employee 08/23/2002 200234006 743.00-00 Optional Adjustments to Basis of Partnership Property 08/23/2002 200234005 42.08-04 Buildings Financed with Tax-Exempt Bonds 08/23/2002 Pagination First page « Premye Previous page Anvan … Page 2357 Page 2358 Page 2359 Page 2360 Aktyèl paj 2361 Page 2362 Page 2363 Page 2364 Page 2365 … Next page Apre Last page Anvan »