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 60701 - 60725 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200210028 7805.01-01 Prospective Application of Rulings 03/08/2002 200210027 1362.01-03 Late Elections 03/08/2002 200210026 904.03-31 Apportionment to more than one separate category 03/08/2002 200210025 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 03/08/2002 200210025 115.06-00 Income Accruing to the State 03/08/2002 200210025 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 03/08/2002 200210025 4976.01-00 Disqualified Benefits 03/08/2002 200210024 115.02-02 Political Subdivision 03/08/2002 200210024 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/08/2002 200210023 41.01-00 Alternative Incremental Credit 03/08/2002 200210022 9100.00-00 Extension of Time for Making Certain Elections 03/08/2002 200210021 41.01-00 Alternative Incremental Credit 03/08/2002 200210020 9100.00-00 Extension of Time for Making Certain Elections 03/08/2002 200210019 61.00-00 Gross Income v. Not Gross Income 03/08/2002 200210019 61.03-00 Loan or Mortgage v. Sale 03/08/2002 200210019 61.43-00 Form v. Substance 03/08/2002 200210019 451.01-00 Annual Theory 03/08/2002 200210018 61.00-00 Gross Income v. Not Gross Income 03/08/2002 200210018 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2002 200210018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/08/2002 200210018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2002 200210018 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/08/2002 200210017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/08/2002 200210016 3231.01-00 Employers v. Not Employers 03/08/2002 200210015 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/08/2002 Pagination First page « First Previous page Previous … Page 2425 Page 2426 Page 2427 Page 2428 Current page 2429 Page 2430 Page 2431 Page 2432 Page 2433 … Next page Next Last page Last »
