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 55451 - 55475 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200334020 2502.00-00 Rate of Tax 08/22/2003 200334020 2504.00-00 Taxable Gifts for Preceding Years 08/22/2003 200334020 2505.00-00 Unified Credit Against Gift Tax 08/22/2003 200334019 2642.00-00 Inclusion Ratio 08/22/2003 200334019 9100.00-00 Extension of Time for Making Certain Elections 08/22/2003 200334018 2642.00-00 Inclusion Ratio 08/22/2003 200334018 9100.00-00 Extension of Time for Making Certain Elections 08/22/2003 200334017 1362.04-00 Inadvertent Terminations 08/22/2003 200334016 1362.01-03 Late Elections 08/22/2003 200334015 1362.01-03 Late Elections 08/22/2003 200334014 1362.04-00 Inadvertent Terminations 08/22/2003 200334013 104.02-00 Workmen's Compensation 08/22/2003 200334012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2003 200334011 42.08-04 Buildings Financed with Tax-Exempt Bonds 08/22/2003 200334010 118.01-02 Nonshareholder Contributions 08/22/2003 200334010 118.02-00 Contributions in Aid of Construction 08/22/2003 200334009 7701.00-00 Definitions 08/22/2003 200334009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2003 200334008 1362.01-03 Late Elections 08/22/2003 200334007 1362.01-03 Late Elections 08/22/2003 200334006 1362.02-02 Ceases to be Small Business Corporation 08/22/2003 200334005 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/22/2003 200334005 804.00-00 Life Insurance Deductions 08/22/2003 200334005 848.03-00 Specified Policy Acquisition Expenses 08/22/2003 200334005 848.04-00 General Deduction 08/22/2003 Pagination First page « First Previous page Previous … Page 2215 Page 2216 Page 2217 Page 2218 Current page 2219 Page 2220 Page 2221 Page 2222 Page 2223 … Next page Next Last page Last »
