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 51826 - 51850 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200450011 754.02-00 Timeliness of Election 12/10/2004 200450010 451.14-04 Compensation 12/10/2004 200450009 2642.00-00 Inclusion Ratio 12/10/2004 200450009 9100.00-00 Extension of Time for Making Certain Elections 12/10/2004 200450008 216.01-02 Gross Income Requirement 12/10/2004 200450007 894.00-00 Income Affected by Treaty 12/10/2004 200450006 894.00-00 Income Affected by Treaty 12/10/2004 200450005 1031.02-00 Like Kind Property 12/10/2004 200450005 1031.05-00 Deferred Exchanges 12/10/2004 200450004 2056.07-00 Qualified Terminable Interest Property 12/10/2004 200450003 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 12/10/2004 200450003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 12/10/2004 200450003 3406.00-00 Backup Withholding 12/10/2004 200450002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/10/2004 200450001 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 12/10/2004 200450001 708.01-00 Termination 12/10/2004 200450001 732.03-00 Allocation of Basis 12/10/2004 200449045 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/03/2004 200449044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/03/2004 200449043 401.04-01 Discrimination on Termination or Curtailment 12/03/2004 200449042 401.06-02 Employee Dies Before Entire Interest Distributed 12/03/2004 200449042 408.00-00 Individual Retirement Accounts 12/03/2004 200449041 401.06-02 Employee Dies Before Entire Interest Distributed 12/03/2004 200449041 408.00-00 Individual Retirement Accounts 12/03/2004 200449040 401.06-02 Employee Dies Before Entire Interest Distributed 12/03/2004 Pagination First page « First Previous page Previous … Page 2070 Page 2071 Page 2072 Page 2073 Current page 2074 Page 2075 Page 2076 Page 2077 Page 2078 … Next page Next Last page Last »