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 65351 - 65375 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200103021 1362.01-03 Late Elections 01/19/2001 200103021 9100.00-00 Extension of Time for Making Certain Elections 01/19/2001 200103020 1362.01-03 Late Elections 01/19/2001 200103018 1362.01-03 Late Elections 01/19/2001 200103017 457.01-00 Year of Inclusion in Gross Income 01/19/2001 200103017 457.05-00 Eligible Deferred Compensation Plan Defined 01/19/2001 200103017 457.12-01 Trusts 01/19/2001 200103016 1362.00-00 Election by Small Business Corporation 01/19/2001 200103015 274.08-00 Substantiation 01/19/2001 200103014 9100.09-00 Section 442; Accounting Periods 01/19/2001 200103013 9100.09-00 Section 442; Accounting Periods 01/19/2001 200103012 2601.00-00 Tax On Generation Skipping Transfers 01/19/2001 200103011 9100.00-00 Extension of Time for Making Certain Elections 01/19/2001 200103010 41.51-00 Qualified Research Expenses 01/19/2001 200103009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/19/2001 200103008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/19/2001 200103007 2601.00-00 Tax On Generation Skipping Transfers 01/19/2001 200103007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001 200103007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/19/2001 200103006 61.16-01 Advance Rentals and Bonuses 01/19/2001 200103005 4161.01-00 Sport Fishing Equipment 01/19/2001 200103004 263.12-00 Legal, Accounting, etc., Expenses 01/19/2001 200103003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/19/2001 200103003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/19/2001 200103003 2601.00-00 Tax On Generation Skipping Transfers 01/19/2001 Pagination First page « First Previous page Previous … Page 2611 Page 2612 Page 2613 Page 2614 Current page 2615 Page 2616 Page 2617 Page 2618 Page 2619 … Next page Next Last page Last »