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 52226 - 52250 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200445015 42.10-00 Recapture of Credit 11/05/2004 200445014 355.01-01 Split-Off 11/05/2004 200445013 9100.22-00 Other 11/05/2004 200445013 382.12-16 Controlled Groups 11/05/2004 200445012 9100.22-00 Other 11/05/2004 200445012 382.12-16 Controlled Groups 11/05/2004 200445011 9100.22-00 Other 11/05/2004 200445011 382.12-16 Controlled Groups 11/05/2004 200445010 2056A.04-00 Effective Election 11/05/2004 200445009 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 11/05/2004 200445009 302.04-03 Termination of a Business 11/05/2004 200445008 1362.01-03 Late Elections 11/05/2004 200445007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2004 200445006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2004 200445005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2004 200445004 1033.03-00 Property Similar or Related in Service or Use 11/05/2004 200445003 9100.09-00 Section 442; Accounting Periods 11/05/2004 200445002 61.30-03 Anticipatory Assignment of Income 11/05/2004 200445002 61.28-00 Damages, Court Awards, Settlements 11/05/2004 200445002 61.28-02 Compensatory, Punitive, etc., Damages 11/05/2004 200445001 2652.01-02 Special Election for QTIP 11/05/2004 200445001 2632.00-00 Special Rules for Allocation of GST Exemption 11/05/2004 200445001 2654.00-00 Special Rules 11/05/2004 200445001 9100.00-00 Extension of Time for Making Certain Elections 11/05/2004 200444046 414.00-00 Definitions and Special Rules 10/29/2004 Pagination First page « First Previous page Previous … Page 2086 Page 2087 Page 2088 Page 2089 Current page 2090 Page 2091 Page 2092 Page 2093 Page 2094 … Next page Next Last page Last »