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 53276 - 53300 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200423014 446.03-02 Accrual 06/04/2004 200423014 446.04-02 Required by Commissioner 06/04/2004 200423014 446.12-00 Method of Accounting; Change of Method; Cash to Accrual (Overall) 06/04/2004 200423014 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 06/04/2004 200423014 471.01-00 Need for Inventories 06/04/2004 200423014 481.00-00 Adjustments Required by Changes in Method of Accounting 06/04/2004 200423013 1362.01-03 Late Elections 06/04/2004 200423012 162.36-05 Outside Directors 06/04/2004 200423011 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004 200423010 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004 200423009 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004 200423008 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004 200423007 9100.22-00 Other 06/04/2004 200423007 1503.04-00 Dual Consolidated Loss 06/04/2004 200423006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/04/2004 200423006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/04/2004 200423006 2601.00-00 Tax On Generation Skipping Transfers 06/04/2004 200423005 1362.01-00 Eligible v. Ineligible 06/04/2004 200423004 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004 200423003 9100.22-00 Other 06/04/2004 200423003 1503.04-04 Dual Resident Corporation 06/04/2004 200423002 1362.01-00 Eligible v. Ineligible 06/04/2004 200423001 9999.98-00 Not Able to Identify Under Present List 06/04/2004 200422060 414.07-00 Governmental Plan 05/28/2004 200422059 412.06-00 Minimum Funding Waiver 05/28/2004 Pagination First page « First Previous page Previous … Page 2128 Page 2129 Page 2130 Page 2131 Current page 2132 Page 2133 Page 2134 Page 2135 Page 2136 … Next page Next Last page Last »
