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 48401 - 48425 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200602017 61.09-29 Payment of Legal Fees 01/13/2006 200602016 468B.02-00 Taxation of Designated Settlement Funds 01/13/2006 200602016 6041.05-00 Payments Specifically Included 01/13/2006 200602016 61.09-29 Payment of Legal Fees 01/13/2006 200602015 1362.04-00 Inadvertent Terminations 01/13/2006 200602014 1362.04-00 Inadvertent Terminations 01/13/2006 200602013 1362.01-03 Late Elections 01/13/2006 200602012 1362.01-03 Late Elections 01/13/2006 200602011 9100.00-00 Extension of Time for Making Certain Elections 01/13/2006 200602011 897.00-00 Disposition of Investment in United States Real Property 01/13/2006 200602010 1362.01-03 Late Elections 01/13/2006 200602009 663.04-00 65-Day Rule 01/13/2006 200602009 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 01/13/2006 200602008 9100.09-00 Section 442; Accounting Periods 01/13/2006 200602007 2032A.00-00 Valuation of Farm Real Property 01/13/2006 200602007 9100.00-00 Extension of Time for Making Certain Elections 01/13/2006 200602007 2057.00-00 Sales of Certain Employer Securities (Repealed 1989) 01/13/2006 200602006 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 01/13/2006 200602005 311.00-00 Taxability of Corporation on Distribution 01/13/2006 200602005 337.10-00 Section 332 Liquidations 01/13/2006 200602004 7701.00-00 Definitions 01/13/2006 200602004 9100.00-00 Extension of Time for Making Certain Elections 01/13/2006 200602003 877.01-00 Principal Purpose--the Avoidance of Tax 01/13/2006 200602002 2503.12-00 Exclusion for Certain Transfers for Educational Expenses or Medical Expenses 01/13/2006 200602001 1362.01-03 Late Elections 01/13/2006 Pagination First page « First Previous page Previous … Page 1933 Page 1934 Page 1935 Page 1936 Current page 1937 Page 1938 Page 1939 Page 1940 Page 1941 … Next page Next Last page Last »
