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 62076 - 62100 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200144018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/02/2001 200144017 338.01-02 Time in which Election must be made 11/02/2001 200144017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/02/2001 200144016 1362.04-00 Inadvertent Terminations 11/02/2001 200144015 1362.01-03 Late Elections 11/02/2001 200144014 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/02/2001 200144014 338.01-02 Time in which Election must be made 11/02/2001 200144013 469.00-00 Passive Activity Losses and Credits Limited 11/02/2001 200144012 7701.00-00 Definitions 11/02/2001 200144012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/02/2001 200144011 1362.01-03 Late Elections 11/02/2001 200144010 1362.01-03 Late Elections 11/02/2001 200144009 1362.01-03 Late Elections 11/02/2001 200144008 2601.00-00 Tax On Generation Skipping Transfers 11/02/2001 200144007 457.01-00 Year of Inclusion in Gross Income 11/02/2001 200144007 457.05-00 Eligible Deferred Compensation Plan Defined 11/02/2001 200144007 457.12-02 Custodial Accounts and Contracts 11/02/2001 200144006 6221.00-00 Tax Treatment Determined At Partnership Level 11/02/2001 200144006 6231.03-00 Partnership Item 11/02/2001 200144006 702.01-04 Taxes Paid (Section 901) 11/02/2001 200144005 7701.00-00 Definitions 11/02/2001 200144005 761.01-01 Organizations Treated as a Partnership 11/02/2001 200144005 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 11/02/2001 200144004 1311.00-00 Correction of Error 11/02/2001 200144003 263A.04-00 Allocation Methods 11/02/2001 Pagination First page « Premye Previous page Anvan … Page 2480 Page 2481 Page 2482 Page 2483 Aktyèl paj 2484 Page 2485 Page 2486 Page 2487 Page 2488 … Next page Apre Last page Anvan »