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 54876 - 54900 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200345026 1014.01-00 Basis Equal to FMV At Time of Decedent's Death 11/07/2003 200345025 280G.01-01 Parachute Payment 11/07/2003 200345024 468A.04-02 Revised Schedules 11/07/2003 200345023 468A.04-02 Revised Schedules 11/07/2003 200345022 142.04-00 Qualified Residential Rental Project 11/07/2003 200345021 468A.04-02 Revised Schedules 11/07/2003 200345020 453.09-01 Alternative Basis Recovery 11/07/2003 200345019 7704.03-00 Qualifying Income 11/07/2003 200345018 468A.04-02 Revised Schedules 11/07/2003 200345017 468A.04-02 Revised Schedules 11/07/2003 200345016 118.01-02 Nonshareholder Contributions 11/07/2003 200345016 118.02-00 Contributions in Aid of Construction 11/07/2003 200345015 7701.00-00 Definitions 11/07/2003 200345015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2003 200345014 104.01-00 Health and Accident Insurance 11/07/2003 200345013 3121.04-00 Employees 11/07/2003 200345012 162.36-04 Performance-Based Compensation 11/07/2003 200345011 9100.22-00 Other 11/07/2003 200345011 877.08-00 Ruling Submission by Expatriating Long-Term Resident 11/07/2003 200345010 351.00-00 Transfer to Corporation Controlled by Transferor 11/07/2003 200345010 721.00-00 Nonrecognition of Gain or Loss on Contributions 11/07/2003 200345010 1361.00-00 Definitions 11/07/2003 200345009 2601.00-0 Tax On Generation Skipping Transfers 11/07/2003 200345008 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 11/07/2003 200345008 9100.00-00 Extension of Time for Making Certain Elections 11/07/2003 Pagination First page « First Previous page Previous … Page 2192 Page 2193 Page 2194 Page 2195 Current page 2196 Page 2197 Page 2198 Page 2199 Page 2200 … Next page Next Last page Last »