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 52351 - 52375 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200443027 2654.00-00 Special Rules 10/22/2004 200443027 9100.22-00 Other 10/22/2004 200443026 7701.00-00 Definitions 10/22/2004 200443026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/22/2004 200443025 2652.01-02 Special Election for QTIP 10/22/2004 200443025 9100.00-00 Extension of Time for Making Certain Elections 10/22/2004 200443024 1362.02-03 Passive Investment Income 10/22/2004 200443023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/22/2004 200443023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/22/2004 200443023 2601.00-00 Tax On Generation Skipping Transfers 10/22/2004 200443022 1362.01-03 Late Elections 10/22/2004 200443021 1362.01-03 Late Elections 10/22/2004 200443020 7701.00-00 Definitions 10/22/2004 200443020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/22/2004 200443020 1362.01-03 Late Elections 10/22/2004 200443019 2642.00-00 Inclusion Ratio 10/22/2004 200443019 9100.22-00 Other 10/22/2004 200443018 1362.01-03 Late Elections 10/22/2004 200443017 41.00-00 Credit for Increasing Research Activities 10/22/2004 200443016 29.01-00 Allowance of Credit 10/22/2004 200443015 2642.00-00 Inclusion Ratio 10/22/2004 200443015 9100.22-00 Other 10/22/2004 200443014 1362.01-03 Late Elections 10/22/2004 200443013 877.01-00 Principal Purpose--the Avoidance of Tax 10/22/2004 200443012 7701.01-00 Associations v. Corporations 10/22/2004 Pagination First page « First Previous page Previous … Page 2091 Page 2092 Page 2093 Page 2094 Current page 2095 Page 2096 Page 2097 Page 2098 Page 2099 … Next page Next Last page Last »