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 61851 - 61875 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200148005 446.04-17 Change in Method of Accounting for Depreciation 11/30/2001 200148004 332.00-00 Complete Liquidation of Subsidiaries 11/30/2001 200148003 172.01-00 Carryback and Carryover 11/30/2001 200148002 118.01-02 Nonshareholder Contributions 11/30/2001 200148002 118.02-00 Contributions in Aid of Construction 11/30/2001 200148001 368.00-00 Definitions Relating to Corporate Reorganizations 11/30/2001 200148001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/30/2001 200147053 1033.01-00 General Rule 11/23/2001 200147052 61.09-00 Compensation for Services 11/23/2001 200147052 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 11/23/2001 200147052 831.03-00 Whether Company Qualifies as Insurance Company 11/23/2001 200147052 832.00-00 Insurance Company Taxable Income 11/23/2001 200147051 143.07-01 Average Area Purchase Price 11/23/2001 200147050 1362.02-03 Passive Investment Income 11/23/2001 200147049 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2001 200147048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2001 200147047 1362.01-03 Late Elections 11/23/2001 200147046 1362.04-00 Inadvertent Terminations 11/23/2001 200147045 1362.04-00 Inadvertent Terminations 11/23/2001 200147044 678.00-00 Person Other Than Grantor Treated as Substantial Owner 11/23/2001 200147044 1361.03-01 Grantor Trusts 11/23/2001 200147043 1362.04-00 Inadvertent Terminations 11/23/2001 200147042 2601.00-00 Tax On Generation Skipping Transfers 11/23/2001 200147041 338.01-02 Time in which Election must be made 11/23/2001 200147041 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/23/2001 Pagination First page « Premye Previous page Anvan … Page 2471 Page 2472 Page 2473 Page 2474 Aktyèl paj 2475 Page 2476 Page 2477 Page 2478 Page 2479 … Next page Apre Last page Anvan »