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 47401 - 47425 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200619023 446.04-03 Consent Needed 05/12/2006 200619023 482.02-00 Control 05/12/2006 200619022 162.07-27 Year Deductible 05/12/2006 200619022 461.01-00 Accrual Method 05/12/2006 200619021 1366.00-00 Pass-Thru of Items to Shareholders 05/12/2006 200619021 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 05/12/2006 200619020 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 05/12/2006 200619019 892.01-03 Pension Trusts 05/12/2006 200619018 1362.04-00 Inadvertent Terminations 05/12/2006 200619017 1362.01-03 Late Elections 05/12/2006 200619016 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006 200619015 2601.00-00 Tax On Generation Skipping Transfers 05/12/2006 200619015 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006 200619014 115.00-00 Income of States, Municipalities, etc. 05/12/2006 200619013 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006 200619013 7701.01-00 Associations v. Corporations 05/12/2006 200619012 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006 200619012 7701.01-00 Associations v. Corporations 05/12/2006 200619011 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006 200619011 7701.01-00 Associations v. Corporations 05/12/2006 200619010 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006 200619010 7701.01-00 Associations v. Corporations 05/12/2006 200619009 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006 200619009 7701.01-00 Associations v. Corporations 05/12/2006 200619008 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006 Pagination First page « First Previous page Previous … Page 1893 Page 1894 Page 1895 Page 1896 Current page 1897 Page 1898 Page 1899 Page 1900 Page 1901 … Next page Next Last page Last »