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 51651 - 51675 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200452018 9100.10-01 Accounting Methods 12/24/2004 200452017 1362.01-03 Late Elections 12/24/2004 200452016 472.01-00 Election 12/24/2004 200452016 9100.11-00 Section 472; LIFO Election 12/24/2004 200452015 7701.00-00 Definitions 12/24/2004 200452015 9100.00-00 Extension of Time for Making Certain Elections 12/24/2004 200452014 877.00-00 Expatriation to Avoid Tax 12/24/2004 200452013 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/24/2004 200452013 105.02-00 Expended for Medical Care 12/24/2004 200452013 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/24/2004 200452012 9100.22-00 Other 12/24/2004 200452012 1503.04-04 Dual Resident Corporation 12/24/2004 200452011 1362.00-00 Election by Small Business Corporation 12/24/2004 200452010 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 12/24/2004 200452009 1362.00-00 Election by Small Business Corporation 12/24/2004 200452008 877.00-00 Expatriation to Avoid Tax 12/24/2004 200452007 9100.00-00 Extension of Time for Making Certain Elections 12/24/2004 200452006 9100.20-00 Section 1502; Election to File Consolidated Return 12/24/2004 200452006 1502.75-00 Filing Requirements 12/24/2004 200452005 1362.01-00 Eligible v. Ineligible 12/24/2004 200452004 641.02-01 Of Estate 12/24/2004 200452003 9100.00-00 Extension of Time for Making Certain Elections 12/24/2004 200452003 2642.00-00 Inclusion Ratio 12/24/2004 200452002 368.00-00 Definitions Relating to Corporate Reorganizations 12/24/2004 200452002 368.03-00 Stock for Property (Type "C") 12/24/2004 Pagination First page « First Previous page Previous … Page 2063 Page 2064 Page 2065 Page 2066 Current page 2067 Page 2068 Page 2069 Page 2070 Page 2071 … Next page Next Last page Last »
