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 46451 - 46475 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200633026 9100.22-00 Other 08/18/2006 200633026 1503.04-04 Dual Resident Corporation 08/18/2006 200633025 1362.04-00 Inadvertent Terminations 08/18/2006 200633024 1362.01-03 Late Elections 08/18/2006 200633023 168.24-01 Normalization Rules 08/18/2006 200633023 46.06-00 Limitation In Case of Certain Regulated Companies 08/18/2006 200633022 9100.22-00 Other 08/18/2006 200633021 1362.01-03 Late Elections 08/18/2006 200633020 1362.01-03 Late Elections 08/18/2006 200633019 731.00-00 Extent of Recognition of Gain or Loss on Distribution 08/18/2006 200633019 7701.00-00 Definitions 08/18/2006 200633019 704.01-04 Section 704(c) Considerations 08/18/2006 200633018 1362.04-00 Inadvertent Terminations 08/18/2006 200633018 1361.03-00 Certain Trusts Permitted as Shareholders 08/18/2006 200633017 2632.01-00 Time and Manner of Allocation 08/18/2006 200633016 2632.01-00 Time and Manner of Allocation 08/18/2006 200633015 2632.01-00 Time and Manner of Allocation 08/18/2006 200633015 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 08/18/2006 200633014 2642.00-00 Inclusion Ratio 08/18/2006 200633014 9100.22-00 Other 08/18/2006 200633013 1361.01-01 Number of Shareholders 08/18/2006 200633013 1377.00-00 Definitions and Special Rules 08/18/2006 200633012 2601.03-01 Irrevocable Trusts 08/18/2006 200633012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/18/2006 200633012 2501.01-00 Gift v. Not a Gift 08/18/2006 Pagination First page « First Previous page Previous … Page 1855 Page 1856 Page 1857 Page 1858 Current page 1859 Page 1860 Page 1861 Page 1862 Page 1863 … Next page Next Last page Last »