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 52026 - 52050 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200448024 704.01-04 Section 704(c) Considerations 11/26/2004 200448024 704.01-02 Economic Effect 11/26/2004 200448023 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004 200448023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004 200448022 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004 200448022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004 200448021 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004 200448021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004 200448020 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004 200448020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004 200448019 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004 200448019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004 200448018 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004 200448018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004 200448017 141.03-00 Nongovernmental Output Property Acquired 11/26/2004 200448016 1362.01-03 Late Elections 11/26/2004 200448015 47.01-00 General Rule; Percentages 11/26/2004 200448014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/26/2004 200448013 367.40-00 Treatment of Distribution Described in Section 367(e) 11/26/2004 200448012 1362.01-03 Late Elections 11/26/2004 200448011 1362.02-03 Passive Investment Income 11/26/2004 200448010 1362.04-00 Inadvertent Terminations 11/26/2004 200448009 1502.75-00 Filing Requirements 11/26/2004 200448008 118.02-00 Contributions in Aid of Construction 11/26/2004 200448007 1362.01-03 Late Elections 11/26/2004 Pagination First page « First Previous page Previous … Page 2078 Page 2079 Page 2080 Page 2081 Current page 2082 Page 2083 Page 2084 Page 2085 Page 2086 … Next page Next Last page Last »