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 41726 - 41750 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200814021 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/04/2008 200814021 61.02-06 Court Awards, Settlements, etc. 04/04/2008 200814021 61.49-00 Character of Income 04/04/2008 200814021 852.04-00 Exempt Interest Dividends 04/04/2008 200814020 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 04/04/2008 200814020 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/04/2008 200814020 61.49-00 Character of Income 04/04/2008 200814019 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 04/04/2008 200814019 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/04/2008 200814019 61.49-00 Character of Income 04/04/2008 200814018 9100.22-00 Other 04/04/2008 200814018 1503.04-00 Dual Consolidated Loss 04/04/2008 200814017 1362.01-03 Late Elections 04/04/2008 200814016 2613.00-00 Skip Person and Non-Skip Person 04/04/2008 200814016 2612.03-00 Direct Skip Defined 04/04/2008 200814015 1362.01-03 Late Elections 04/04/2008 200814014 115.00-00 Income of States, Municipalities, etc. 04/04/2008 200814013 453.08-00 Revocation of Elections 04/04/2008 200814012 1362.01-03 Late Elections 04/04/2008 200814011 2702.02-02 Personal Residence in Trust 04/04/2008 200814010 3401.01-00 Wages Subject to Withholding 04/04/2008 200814009 355.01-00 Spin-Off 04/04/2008 200814009 368.04-00 Assets for Control of Transferee (Type "D") 04/04/2008 200814009 1504.00-00 Definitions 04/04/2008 200814008 7602.00-00 Examination of Books and Witnesses 04/04/2008 Pagination First page « First Previous page Previous … Page 1666 Page 1667 Page 1668 Page 1669 Current page 1670 Page 1671 Page 1672 Page 1673 Page 1674 … Next page Next Last page Last »