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 21526 - 21550 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201421014 9100.00-00 Extension of Time for Making Certain Elections 05/23/2014 201421013 9100.22-00 Other 05/23/2014 201421013 382.12-16 Controlled Groups 05/23/2014 201421012 9100.22-00 Other 05/23/2014 201421012 382.12-16 Controlled Groups 05/23/2014 201421011 9100.22-00 Other 05/23/2014 201421011 382.12-16 Controlled Groups 05/23/2014 201421010 9100.22-00 Other 05/23/2014 201421010 992.02-00 Election 05/23/2014 201421009 45.00-00 Electricity Produced from Certain Renewable Sources 05/23/2014 201421008 45.00-00 Electricity Produced from Certain Renewable Sources 05/23/2014 201421007 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 05/23/2014 201421007 9100.00-00 Extension of Time for Making Certain Elections 05/23/2014 201421006 9100.00-00 Extension of Time for Making Certain Elections 05/23/2014 201421005 1362.04-00 Inadvertent Terminations 05/23/2014 201421004 1362.04-00 Inadvertent Terminations 05/23/2014 201421003 1362.04-00 Inadvertent Terminations 05/23/2014 201421002 2010.00-00 Unified Credit Against Estate Tax 05/23/2014 201421002 9100.00-00 Extension of Time for Making Certain Elections 05/23/2014 201421001 731.00-00 Extent of Recognition of Gain or Loss on Distribution 05/23/2014 201421001 704.01-04 Section 704(c) Considerations 05/23/2014 201421001 7701.00-00 Definitions 05/23/2014 201420028 414.08-00 Church Plan 05/16/2014 201420027 408.03-00 Rollover Contributions 05/16/2014 201420026 402.08-00 Rollover Contributions 05/16/2014 Pagination First page « First Previous page Previous … Page 858 Page 859 Page 860 Page 861 Current page 862 Page 863 Page 864 Page 865 Page 866 … Next page Next Last page Last »