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 53101 - 53125 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200427028 408.03-00 Rollover Contributions 07/02/2004 200427027 408.03-00 Rollover Contributions 07/02/2004 200427026 9100.09-00 Section 442; Accounting Periods 07/02/2004 200427025 1221.00-00 Capital Asset v. Not a Capital Asset 07/02/2004 200427025 1222.00-00 Other Terms Relating to Capital Gains and Losses 07/02/2004 200427025 1231.00-00 Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) 07/02/2004 200427024 816.02-00 Life Insurance Reserves 07/02/2004 200427023 61.02-06 Court Awards, Settlements, etc. 07/02/2004 200427023 61.28-03 Return of Capital--Basis 07/02/2004 200427023 1016.00-00 Adjustment v. No Adjustment to Basis 07/02/2004 200427022 1362.01-03 Late Elections 07/02/2004 200427021 468A.04-02 Revised Schedules 07/02/2004 200427020 1362.00-00 Election by Small Business Corporation 07/02/2004 200427019 301.00-00 Distributions of Property 07/02/2004 200427019 337.16-00 Loss Disallowance 07/02/2004 200427019 1502.13-00 Intercompany Transactions 07/02/2004 200427018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/02/2004 200427017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/2004 200427016 115.00-00 Income of States, Municipalities, etc. 07/02/2004 200427015 367.00-00 Foreign Corporations 07/02/2004 200427014 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/02/2004 200427013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/02/2004 200427012 43.00-00 Enhanced Oil Recovery Credit 07/02/2004 200427011 338.02-00 Qualified Stock Purchase 07/02/2004 200427011 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 07/02/2004 Pagination First page « First Previous page Previous … Page 2121 Page 2122 Page 2123 Page 2124 Current page 2125 Page 2126 Page 2127 Page 2128 Page 2129 … Next page Next Last page Last »