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 17201 - 17225 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201543006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/23/2015 201543006 2601.00-00 Tax On Generation Skipping Transfers 10/23/2015 201543005 9100.00-00 Extension of Time for Making Certain Elections 10/23/2015 201543005 9100.22-00 Other 10/23/2015 201543004 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/23/2015 201543003 162.36-02 Covered Employees 10/23/2015 201543002 754.02-00 Timeliness of Election 10/23/2015 201543002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/23/2015 201543001 168.20-00 Classification of Property 10/23/2015 201543000 6110.00-00 Index for Public Inspection of Written Determination 10/23/2015 201542012 4971.08-00 Liquidity Shortfall 10/16/2015 201542011 408.03-00 Rollover Contributions 10/16/2015 201542010 408.03-00 Rollover Contributions 10/16/2015 201542009 408.03-00 Rollover Contributions 10/16/2015 201542008 408.03-00 Rollover Contributions 10/16/2015 201542007 1502.76-01 Income Allocation 10/16/2015 201542007 9100.22-00 Other 10/16/2015 201542006 468A.04-02 Revised Schedules 10/16/2015 201542005 1502.75-00 Filing Requirements 10/16/2015 201542005 9100.20-00 Section 1502; Election to File Consolidated Return 10/16/2015 201542004 355.01-00 Spin-Off 10/16/2015 201542004 355.03-00 Active Business 10/16/2015 201542004 357.02-02 Exceptions 10/16/2015 201542004 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 10/16/2015 201542003 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 10/16/2015 Pagination First page « First Previous page Previous … Page 685 Page 686 Page 687 Page 688 Current page 689 Page 690 Page 691 Page 692 Page 693 … Next page Next Last page Last »