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 56276 - 56300 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200319003 42.07-03 Date for Meeting Requirements 05/09/2003 200319003 9100.01-00 Section 42; Low-Income Housing Credit 05/09/2003 200319002 2044.01-01 Deduction Allowed with Respect to Transfer of Property to Decedent under Section 2056 or 2523 05/09/2003 200319002 2056.01-01 Life Estate 05/09/2003 200319002 2207A.02-00 Recovery With Respect to Gift Tax 05/09/2003 200319002 2519.00-00 Disposition of Certain Life Estates 05/09/2003 200319002 2702.00-00 Special Valuation Rules for Transfers in Trust 05/09/2003 200319001 2702.00-00 Special Valuation Rules for Transfers in Trust 05/09/2003 200318076 514.07-00 Acquisition Indebtedness 05/02/2003 200318075 4945.00-00 Excise Taxes on Taxable Expenditures 05/02/2003 200318074 414.09-00 Certain Employee Contributions 05/02/2003 200318073 4945.00-00 Excise Taxes on Taxable Expenditures 05/02/2003 200318072 4942.03-07 Set-Asides 05/02/2003 200318071 4942.03-07 Set-Asides 05/02/2003 200318070 4942.03-07 Set-Asides 05/02/2003 200318069 4941.04-00 Definition of Self-Dealing 05/02/2003 200318068 9100.22-00 Other 05/02/2003 200318068 1503.04-04 Dual Resident Corporation 05/02/2003 200318067 338.01-02 Certain Stock Purchases Treated as Asset Acquisitions; Express Election; Time in which Election must be made 05/02/2003 200318066 45.01-00 In General 05/02/2003 200318065 1362.01-03 Late Elections 05/02/2003 200318064 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2003 200318064 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/02/2003 200318063 2642.00-00 Inclusion Ratio 05/02/2003 200318063 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003 Pagination First page « First Previous page Previous … Page 2248 Page 2249 Page 2250 Page 2251 Current page 2252 Page 2253 Page 2254 Page 2255 Page 2256 … Next page Next Last page Last »