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 52901 - 52925 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200433019 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/13/2004 200433018 408.03-00 Rollover Contributions 08/13/2004 200433017 1362.04-00 Inadvertent Terminations 08/13/2004 200433016 860D.01-00 Election 08/13/2004 200433016 9100.00-00 Extension of Time for Making Certain Elections 08/13/2004 200433015 1362.01-03 Late Elections 08/13/2004 200433014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004 200433014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/13/2004 200433014 2601.03-01 Irrevocable Trusts 08/13/2004 200433013 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/2004 200433012 1361.03-02 Qualified Subchapter S Trusts 08/13/2004 200433011 584.00-00 Common Trust Funds 08/13/2004 200433011 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/13/2004 200433011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004 200433011 2601.00-00 Tax On Generation Skipping Transfers 08/13/2004 200433010 274.08-00 Substantiation 08/13/2004 200433009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/13/2004 200433009 2601.00-00 Tax On Generation Skipping Transfers 08/13/2004 200433008 9100.00-00 Extension of Time for Making Certain Elections 08/13/2004 200433008 856.02-00 Investment Requirements 08/13/2004 200433007 351.00-00 Transfer to Corporation Controlled by Transferor 08/13/2004 200433007 355.01-00 Spin-Off 08/13/2004 200433007 368.04-00 Assets for Control of Transferee (Type "D") 08/13/2004 200433006 9100.09-00 Section 442; Accounting Periods 08/13/2004 200433005 9100.00-00 Extension of Time for Making Certain Elections 08/13/2004 Pagination First page « First Previous page Previous … Page 2113 Page 2114 Page 2115 Page 2116 Current page 2117 Page 2118 Page 2119 Page 2120 Page 2121 … Next page Next Last page Last »