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 56551 - 56575 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200315027 9100.00-00 Extension of Time for Making Certain Elections 04/11/2003 200315026 104.02-00 Workmen's Compensation 04/11/2003 200315025 355.01-00 Spin-Off 04/11/2003 200315024 168.56-01 Change from Tax-Exempt Use Property to Taxable Use Property 04/11/2003 200315023 2632.01-00 Time and Manner of Allocation 04/11/2003 200315023 9100.00-00 Extension of Time for Making Certain Elections 04/11/2003 200315022 2632.03-00 Allocation of Unused GST Exemption 04/11/2003 200315022 2652.01-02 Special Election for QTIP 04/11/2003 200315022 9100.00-00 Extension of Time for Making Certain Elections 04/11/2003 200315021 1033.00-00 Involuntary Conversion 04/11/2003 200315020 1362.04-00 Inadvertent Terminations 04/11/2003 200315019 338.01-02 Time in which Election must be made 04/11/2003 200315019 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/11/2003 200315018 338.01-02 Time in which Election must be made 04/11/2003 200315018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/11/2003 200315017 1362.01-03 Late Elections 04/11/2003 200315016 2652.01-02 Special Election for QTIP 04/11/2003 200315016 2652.03-00 Interest Defined 04/11/2003 200315016 9100.22-00 Other 04/11/2003 200315015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/11/2003 200315015 2601.03-01 Irrevocable Trusts 04/11/2003 200315015 2033.00-00 Property in Which Decedent Had an Interest 04/11/2003 200315015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/11/2003 200315014 1362.01-03 Late Elections 04/11/2003 200315013 2601.00-00 Tax On Generation Skipping Transfers 04/11/2003 Pagination First page « First Previous page Previous … Page 2259 Page 2260 Page 2261 Page 2262 Current page 2263 Page 2264 Page 2265 Page 2266 Page 2267 … Next page Next Last page Last »
