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 56226 - 56250 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200320019 118.02-00 Contributions in Aid of Construction 05/16/2003 200320018 856.00-00 Definition of Real Estate Investment Trust 05/16/2003 200320017 1362.01-03 Late Elections 05/16/2003 200320016 2632.01-00 Time and Manner of Allocation 05/16/2003 200320016 9100.00-00 Extension of Time for Making Certain Elections 05/16/2003 200320015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/16/2003 200320015 2601.03-01 Irrevocable Trusts 05/16/2003 200320015 2033.00-00 Property in Which Decedent Had an Interest 05/16/2003 200320014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2003 200320013 368.06-00 Change in Identity, etc. (Type "F") 05/16/2003 200320013 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 05/16/2003 200320012 9100.22-00 Other 05/16/2003 200320012 1503.04-04 Dual Resident Corporation 05/16/2003 200320012 9100.18-00 Section 927; FSC Election 05/16/2003 200320011 2601.00-00 Tax On Generation Skipping Transfers 05/16/2003 200320010 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 05/16/2003 200320010 2632.01-00 Time and Manner of Allocation 05/16/2003 200320010 9100.00-00 Extension of Time for Making Certain Elections 05/16/2003 200320009 2632.01-00 Time and Manner of Allocation 05/16/2003 200320009 9100.00-00 Extension of Time for Making Certain Elections 05/16/2003 200320008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/16/2003 200320007 104.02-00 Workmen's Compensation 05/16/2003 200320006 2642.01-00 Inclusion Ratio Defined 05/16/2003 200320006 9100.00-00 Extension of Time for Making Certain Elections 05/16/2003 200320005 7701.03-00 Association v. Trust 05/16/2003 Pagination First page « First Previous page Previous … Page 2246 Page 2247 Page 2248 Page 2249 Current page 2250 Page 2251 Page 2252 Page 2253 Page 2254 … Next page Next Last page Last »
