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 53901 - 53925 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200411016 956.03-00 U.S. Property Defined 03/12/2004 200411015 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 03/12/2004 200411015 1361.00-00 Definitions 03/12/2004 200411014 367.40-01 Distribution Described in Section 355 03/12/2004 200411014 355.04-00 Business Purpose 03/12/2004 200411013 355.01-00 Spin-Off 03/12/2004 200411012 382.12-06 Fluctuation in Value 03/12/2004 200411011 1362.02-03 Passive Investment Income 03/12/2004 200411010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/2004 200411009 2642.00-00 Inclusion Ratio 03/12/2004 200411009 9100.00-00 Extension of Time for Making Certain Elections 03/12/2004 200411008 118.01-02 Nonshareholder Contributions 03/12/2004 200411007 41.01-00 Alternative Incremental Credit 03/12/2004 200411006 2642.01-00 Inclusion Ratio Defined 03/12/2004 200411006 9100.00-00 Extension of Time for Making Certain Elections 03/12/2004 200411005 9100.20-00 Section 1502; Election to File Consolidated Return 03/12/2004 200411005 1502.75-00 Filing Requirements 03/12/2004 200411004 9100.00-00 Extension of Time for Making Certain Elections 03/12/2004 200411004 2652.01-02 Special Election for QTIP 03/12/2004 200411003 6621.01-00 Overpayment and Underpayment Rates 03/12/2004 200411002 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/12/2004 200411001 1033.00-00 Involuntary Conversion 03/12/2004 200411001 61.00-00 Gross Income v. Not Gross Income 03/12/2004 200410028 413.02-00 Deduction Limitations 03/05/2004 200410027 408.03-00 Rollover Contributions 03/05/2004 Pagination First page « First Previous page Previous … Page 2153 Page 2154 Page 2155 Page 2156 Current page 2157 Page 2158 Page 2159 Page 2160 Page 2161 … Next page Next Last page Last »
