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 63551 - 63575 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200123044 1362.01-03 Late Elections 06/08/2001 200123043 1502.75-00 Filing Requirements 06/08/2001 200123043 9100.20-00 Section 1502; Election to File Consolidated Return 06/08/2001 200123042 468A.00-00 Special Rules for Decommissioning Cost 06/08/2001 200123042 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/08/2001 200123042 1012.06-00 Liabilities Assumed as Purchase Price 06/08/2001 200123042 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/08/2001 200123041 468A.04-02 Revised Schedules 06/08/2001 200123040 468A.04-02 Revised Schedules 06/08/2001 200123038 877.01-00 Principal Purpose--the Avoidance of Tax 06/08/2001 200123037 877.01-00 Principal Purpose--the Avoidance of Tax 06/08/2001 200123036 1362.02-03 Passive Investment Income 06/08/2001 200123035 472.00-00 Last-In, First-Out Inventories 06/08/2001 200123035 704.01-04 Section 704(c) Considerations 06/08/2001 200123035 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/08/2001 200123034 2503.11-06 Withdrawal Powers ("Crummey" Issue) 06/08/2001 200123034 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/08/2001 200123034 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/08/2001 200123033 1381.00-00 Organizations to Which Part Applies 06/08/2001 200123032 338.01-02 Time in which Election must be made 06/08/2001 200123032 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/08/2001 200123031 1362.00-00 Election by Small Business Corporation 06/08/2001 200123030 355.01-00 Spin-Off 06/08/2001 200123030 368.04-00 Assets for Control of Transferee (Type "D") 06/08/2001 200123029 9100.09-00 Section 442; Accounting Periods 06/08/2001 Pagination First page « Premye Previous page Anvan … Page 2539 Page 2540 Page 2541 Page 2542 Aktyèl paj 2543 Page 2544 Page 2545 Page 2546 Page 2547 … Next page Apre Last page Anvan »