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 48551 - 48575 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200551015 422.00-00 Incentive Stock Options 12/23/2005 200551014 9100.01-00 Section 42; Low-Income Housing Credit 12/23/2005 200551013 2512.15-00 Valuation of Life Estate 12/23/2005 200551013 7520.02-00 Exceptions 12/23/2005 200551012 9100.22-00 Other 12/23/2005 200551012 1502.21-00 Consolidated Net Operating Loss Deduction 12/23/2005 200551011 9100.22-00 Other 12/23/2005 200551011 1502.21-00 Consolidated Net Operating Loss Deduction 12/23/2005 200551010 1502.21-00 Consolidated Net Operating Loss Deduction 12/23/2005 200551010 9100.22-00 Other 12/23/2005 200551009 2632.00-00 Special Rules for Allocation of GST Exemption 12/23/2005 200551009 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 12/23/2005 200551009 9100.00-00 Extension of Time for Making Certain Elections 12/23/2005 200551008 61.00.00-00 PAYMENT 12/23/2005 200551008 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 12/23/2005 200551008 104.03-00 Damages 12/23/2005 200551007 9100.22-00 Other 12/23/2005 200551007 1503.04-00 Dual Consolidated Loss 12/23/2005 200551006 9100.22-00 Other 12/23/2005 200551006 1503.04-04 Dual Resident Corporation 12/23/2005 200551005 9100.00-00 Extension of Time for Making Certain Elections 12/23/2005 200551005 2642.00-00 Inclusion Ratio 12/23/2005 200551004 1362.01-03 Late Elections 12/23/2005 200551003 1362.01-03 Late Elections 12/23/2005 200551002 7704.03-00 Qualifying Income 12/23/2005 Pagination First page « First Previous page Previous … Page 1939 Page 1940 Page 1941 Page 1942 Current page 1943 Page 1944 Page 1945 Page 1946 Page 1947 … Next page Next Last page Last »