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. Showing 30826 - 30850 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201102029 468A.01-00 In General 01/14/2011 201102028 1362.01-03 Late Elections 01/14/2011 201102027 613A.04-02 Retailers Excluded 01/14/2011 201102027 613A.00-00 Limitations on Percentage Depletion in the Case of Oil and Gas Wells 01/14/2011 201102026 7701.00-00 Definitions 01/14/2011 201102026 9100.00-00 Extension of Time for Making Certain Elections 01/14/2011 201102026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011 201102025 7701.00-00 Definitions 01/14/2011 201102025 9100.00-00 Extension of Time for Making Certain Elections 01/14/2011 201102025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011 201102024 61.00-00 Gross Income v. Not Gross Income 01/14/2011 201102024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011 201102024 2501.01-00 Gift v. Not a Gift 01/14/2011 201102024 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011 201102024 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011 201102023 61.00-00 Gross Income v. Not Gross Income 01/14/2011 201102023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011 201102023 2501.01-00 Gift v. Not a Gift 01/14/2011 201102023 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011 201102023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011 201102022 61.00-00 Gross Income v. Not Gross Income 01/14/2011 201102022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011 201102022 2501.01-00 Gift v. Not a Gift 01/14/2011 201102022 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011 201102022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011 Pagination First page « First Previous page Previous … Page 1230 Page 1231 Page 1232 Page 1233 Current page 1234 Page 1235 Page 1236 Page 1237 Page 1238 … Next page Next Last page Last »