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 60376 - 60400 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200215041 1362.01-03 Late Elections 04/12/2002 200215040 1362.01-03 Late Elections 04/12/2002 200215039 1362.02-00 Termination of Election 04/12/2002 200215038 1362.01-03 Late Elections 04/12/2002 200215037 1221.00-00 Capital Asset v. Not a Capital Asset 04/12/2002 200215037 1222.00-00 Other Terms Relating to Capital Gains and Losses 04/12/2002 200215037 1231.00-00 Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) 04/12/2002 200215036 316.05-01 Bargain Purchase 04/12/2002 200215035 1362.00-00 Election by Small Business Corporation 04/12/2002 200215034 355.01-01 Split-Off 04/12/2002 200215033 1362.01-03 Late Elections 04/12/2002 200215032 72.15-00 Distribution Of Deductible Employee Contributions 04/12/2002 200215032 170.00-00 Charitable, Etc. Contributions and Gifts 04/12/2002 200215032 402.08-01 Rollover Lump Sums 04/12/2002 200215032 402.09-00 Tax on Lump Sum Distributions 04/12/2002 200215032 664.01-00 Character of Distribution 04/12/2002 200215032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/12/2002 200215032 2522.02-03 Charitable Remainder Trusts 04/12/2002 200215031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/12/2002 200215031 368.04-00 Assets for Control of Transferee (Type "D") 04/12/2002 200215030 7701.00-00 Definitions 04/12/2002 200215030 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002 200215029 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002 200215028 7701.00-00 Definitions 04/12/2002 200215028 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002 Pagination First page « Premye Previous page Anvan … Page 2412 Page 2413 Page 2414 Page 2415 Aktyèl paj 2416 Page 2417 Page 2418 Page 2419 Page 2420 … Next page Apre Last page Anvan »