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 58751 - 58775 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200236013 1362.04-00 Inadvertent Terminations 09/06/2002 200236012 1362.00-00 Election by Small Business Corporation 09/06/2002 200236011 1362.01-03 Late Elections 09/06/2002 200236010 1362.01-03 Late Elections 09/06/2002 200236009 1362.01-03 Late Elections 09/06/2002 200236008 368.05-00 Recapitalization (Type "E") 09/06/2002 200236008 351.02-00 Series of Transactions 09/06/2002 200236007 163.01-00 Installment Purchases 09/06/2002 200236007 461.01-00 Accrual Method 09/06/2002 200236007 6213.01-00 Petition to Tax Court 09/06/2002 200236006 280G.01-00 Definitions 09/06/2002 200236005 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 09/06/2002 200236004 2642.01-00 Inclusion Ratio Defined 09/06/2002 200236004 9100.00-00 Extension of Time for Making Certain Elections 09/06/2002 200236003 1033.00-00 Involuntary Conversion 09/06/2002 200236003 451.04-00 Conditions and Contingencies 09/06/2002 200236003 6501.08-13 Coverage and Duration 09/06/2002 200236002 6091.00-00 Place for Filing Returns or Other Documents 09/06/2002 200236001 25A.00-00 Hope and Lifetime Learning Credits 09/06/2002 200236001 151.08-00 Exemption Amount 09/06/2002 200235043 401.29-00 Cash or Deferred Arrangements 08/30/2002 200235043 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 08/30/2002 200235043 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/30/2002 200235043 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 08/30/2002 200235042 514.00-00 Unrelated Debt-Financed Income 08/30/2002 Pagination First page « First Previous page Previous … Page 2347 Page 2348 Page 2349 Page 2350 Current page 2351 Page 2352 Page 2353 Page 2354 Page 2355 … Next page Next Last page Last »