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 68926 - 68950 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200011016 302.03-02 Determining Complete Termination 03/17/2000 200011016 302.05-01 Waiver of Family Attribution by Individual 03/17/2000 200011015 1362.01-03 Late Elections 03/17/2000 200011014 301.07-00 Constructive Dividend 03/17/2000 200011013 1362.01-03 Late Elections 03/17/2000 200011013 1362.02-03 Passive Investment Income 03/17/2000 200011013 1368.00-00 Distributions 03/17/2000 200011012 2522.02-04 Guaranteed Annuity and Unitrust Interests 03/17/2000 200011012 2033.00-00 Property in Which Decedent Had an Interest 03/17/2000 200011012 671.02-00 Persons Treated as Grantors 03/17/2000 200011012 170.00-00 Charitable, Etc. Contributions and Gifts 03/17/2000 200011011 482.12-03 Cost Plus Method 03/17/2000 200011011 936.00-00 Puerto Rico and Possession Tax Credit 03/17/2000 200011011 936.06-00 QPSII-Caribbean Basin Initiative 03/17/2000 200011010 355.01-00 Spin-Off 03/17/2000 200011010 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2000 200011010 168.00-00 Modified Accelerated Cost Recovery System 03/17/2000 200011009 4161.00-00 Sporting Goods Taxes 03/17/2000 200011008 2043.00-00 Transfers for Insufficient Consideration (Included v. Not Included in Gross Estate) 03/17/2000 200011008 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 03/17/2000 200011008 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 03/17/2000 200011007 1502.13-00 Intercompany Transactions 03/17/2000 200011007 446.04-03 Consent Needed 03/17/2000 200011006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/17/2000 200011006 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 03/17/2000 Pagination First page « Premye Previous page Anvan … Page 2754 Page 2755 Page 2756 Page 2757 Aktyèl paj 2758 Page 2759 Page 2760 Page 2761 Page 2762 … Next page Apre Last page Anvan »