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 57751 - 57775 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200251009 1504.00-00 Definitions 12/20/2002 200251009 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/20/2002 200251009 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 12/20/2002 200251009 7701.00-00 Definitions 12/20/2002 200251008 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/20/2002 200251007 6402.01-03 Cases of Bankruptcy 12/20/2002 200251006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/20/2002 200251005 1362.04-00 Inadvertent Terminations 12/20/2002 200251004 215.00-00 Alimony, etc., Payments 12/20/2002 200251003 9114.01-20 Students and Trainees 12/20/2002 200251003 9114.03-43 Czech Republic 12/20/2002 200251003 9114.03-48 Slovak Republic 12/20/2002 200251002 6302.00-00 Mode or Time of Collection 12/20/2002 200251002 6532.03-01 Fraud or Misrepresentation of a Material Fact 12/20/2002 200251002 7405.00-00 Action for Recovery of Erroneous Refunds 12/20/2002 200251001 1313.01-00 Determination v. No Determination 12/20/2002 200250039 414.00-00 Definitions and Special Rules 12/13/2002 200250039 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/13/2002 200250038 4945.00-00 Excise Taxes on Taxable Expenditures 12/13/2002 200250037 408.00-00 Individual Retirement Accounts 12/13/2002 200250036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/13/2002 200250035 877.01-00 Principal Purpose--the Avoidance of Tax 12/13/2002 200250034 877.01-00 Principal Purpose--the Avoidance of Tax 12/13/2002 200250033 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 12/13/2002 200250033 2519.00-00 Disposition of Certain Life Estates 12/13/2002 Pagination First page « First Previous page Previous … Page 2307 Page 2308 Page 2309 Page 2310 Current page 2311 Page 2312 Page 2313 Page 2314 Page 2315 … Next page Next Last page Last »