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 56651 - 56675 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200314021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/04/2003 200314021 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/04/2003 200314021 7520.00-00 Valuation Tables 04/04/2003 200314020 1362.01-03 Late Elections 04/04/2003 200314020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/04/2003 200314019 1362.01-03 Late Elections 04/04/2003 200314018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/04/2003 200314017 41.01-00 Alternative Incremental Credit 04/04/2003 200314016 1361.01-04 More than One Class of Stock 04/04/2003 200314015 1362.01-03 Late Elections 04/04/2003 200314014 1362.01-03 Late Elections 04/04/2003 200314013 754.02-00 Timeliness of Election 04/04/2003 200314013 9100.00-00 Extension of Time for Making Certain Elections 04/04/2003 200314012 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 04/04/2003 200314011 2601.00-00 Tax On Generation Skipping Transfers 04/04/2003 200314010 2632.01-00 Time and Manner of Allocation 04/04/2003 200314010 9100.00-00 Extension of Time for Making Certain Elections 04/04/2003 200314009 2035.01-00 Inclusion of Certain Property in Gross Estate 04/04/2003 200314009 2036.07-00 Life Insurance Trusts 04/04/2003 200314009 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 04/04/2003 200314008 1362.01-03 Late Elections 04/04/2003 200314007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/04/2003 200314007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/04/2003 200314007 2601.00-00 Tax On Generation Skipping Transfers 04/04/2003 200314006 2642.00-00 Inclusion Ratio 04/04/2003 Pagination First page « First Previous page Previous … Page 2263 Page 2264 Page 2265 Page 2266 Current page 2267 Page 2268 Page 2269 Page 2270 Page 2271 … Next page Next Last page Last »
