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 33001 - 33025 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201024010 9100.00-00 Extension of Time for Making Certain Elections 06/18/2010 201024010 2642.00-00 Inclusion Ratio 06/18/2010 201024009 9100.00-00 Extension of Time for Making Certain Elections 06/18/2010 201024009 2642.00-00 Inclusion Ratio 06/18/2010 201024008 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 06/18/2010 201024008 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 06/18/2010 201024008 2511.00-00 Transfers in General (Gift v. Not a Gift) 06/18/2010 201024008 2519.00-00 Disposition of Certain Life Estates 06/18/2010 201024007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2010 201024006 2642.00-00 Inclusion Ratio 06/18/2010 201024006 9100.00-00 Extension of Time for Making Certain Elections 06/18/2010 201024005 1042.05-00 Recapture on Disposition of Qualified Replacement Property 06/18/2010 201024004 851.02-00 Gross Income Requirement 06/18/2010 201024003 851.02-00 Gross Income Requirement 06/18/2010 201024002 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/18/2010 201024001 1504.00-00 Definitions 06/18/2010 201023074 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/11/2010 201023073 408.03-00 Rollover Contributions 06/11/2010 201023072 408.03-00 Rollover Contributions 06/11/2010 201023071 412.00-00 Minimum Funding Standards 06/11/2010 201023070 412.00-00 Minimum Funding Standards 06/11/2010 201023069 412.00-00 Minimum Funding Standards 06/11/2010 201023068 412.00-00 Minimum Funding Standards 06/11/2010 201023067 412.00-00 Minimum Funding Standards 06/11/2010 201023066 4945.04-04 Grants to Individuals 06/11/2010 Pagination First page « First Previous page Previous … Page 1317 Page 1318 Page 1319 Page 1320 Current page 1321 Page 1322 Page 1323 Page 1324 Page 1325 … Next page Next Last page Last »