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 63826 - 63850 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200120032 754.02-00 Timeliness of Election 05/18/2001 200120032 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/18/2001 200120031 1362.01-03 Late Elections 05/18/2001 200120030 355.01-00 Spin-Off 05/18/2001 200120030 368.04-00 Assets for Control of Transferee (Type "D") 05/18/2001 200120029 9100.22-00 Other 05/18/2001 200120029 1503.04-04 Dual Resident Corporation 05/18/2001 200120028 9100.22-00 Other 05/18/2001 200120028 1503.04-04 Dual Resident Corporation 05/18/2001 200120027 1362.01-03 Late Elections 05/18/2001 200120026 468A.04-02 Revised Schedules 05/18/2001 200120026 468A.03-04 Formulas or Other Methods 05/18/2001 200120025 468A.04-02 Revised Schedules 05/18/2001 200120025 468A.03-04 Formulas or Other Methods 05/18/2001 200120024 451.14-00 Constructive Receipt 05/18/2001 200120023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/18/2001 200120022 457.01-00 Year of Inclusion in Gross Income 05/18/2001 200120022 457.05-00 Eligible Deferred Compensation Plan Defined 05/18/2001 200120021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/18/2001 200120020 465.00-00 Deductions Limited to Amount at Risk 05/18/2001 200120020 752.00-00 Treatment of Certain Liabilities 05/18/2001 200120019 9100.00-00 Extension of Time for Making Certain Elections 05/18/2001 200120019 2652.01-00 Transferor Defined 05/18/2001 200120018 1362.01-03 Late Elections 05/18/2001 200120017 9100.09-00 Section 442; Accounting Periods 05/18/2001 Pagination First page « First Previous page Previous … Page 2550 Page 2551 Page 2552 Page 2553 Current page 2554 Page 2555 Page 2556 Page 2557 Page 2558 … Next page Next Last page Last »