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 60476 - 60500 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200214016 704.00-00 Partner's Distributive Share 04/05/2002 200214016 708.01-00 Termination 04/05/2002 200214016 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/05/2002 200214016 722.00-00 Basis of Contributing Partner's Interest 04/05/2002 200214016 723.00-00 Basis of Property Contributed to Partnership 04/05/2002 200214016 761.00-00 Terms Defined 04/05/2002 200214016 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 04/05/2002 200214016 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/05/2002 200214016 7701.02-00 Partnerships v. Associations 04/05/2002 200214016 38.00-00 General Business Credit 04/05/2002 200214016 1396.00-00 Empowerment Zone Employment Credit 04/05/2002 200214015 167.24-00 Post-1970 CLADR Assets 04/05/2002 200214014 355.01-00 Spin-Off 04/05/2002 200214014 368.04-00 Assets for Control of Transferee (Type "D") 04/05/2002 200214013 877.01-00 Principal Purpose--the Avoidance of Tax 04/05/2002 200214012 2601.00-00 Tax On Generation Skipping Transfers 04/05/2002 200214011 2652.01-02 Special Election for QTIP 04/05/2002 200214011 9100.22-00 Other 04/05/2002 200214010 3231.01-00 Employers v. Not Employers 04/05/2002 200214009 3231.01-00 Employers v. Not Employers 04/05/2002 200214008 3231.01-00 Employers v. Not Employers 04/05/2002 200214007 274.01-00 Entertainment, Amusement, or Recreation 04/05/2002 200214007 274.07-00 Treatment of Facility 04/05/2002 200214006 3231.01-00 Employers v. Not Employers 04/05/2002 200214005 148.08-00 Required Rebate to the U.S. 04/05/2002 Pagination First page « Premye Previous page Anvan … Page 2416 Page 2417 Page 2418 Page 2419 Aktyèl paj 2420 Page 2421 Page 2422 Page 2423 Page 2424 … Next page Apre Last page Anvan »