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 60151 - 60175 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200218032 877.01-00 Principal Purpose--the Avoidance of Tax 05/03/2002 200218031 1361.03-02 Qualified Subchapter S Trusts 05/03/2002 200218031 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002 200218030 1362.01-03 Late Elections 05/03/2002 200218029 2055.12-06 Unitrust Lead Interest 05/03/2002 200218028 877.01-00 Principal Purpose--the Avoidance of Tax 05/03/2002 200218027 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/03/2002 200218026 1362.01-03 Late Elections 05/03/2002 200218025 1362.01-03 Late Elections 05/03/2002 200218025 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002 200218024 877.01-00 Principal Purpose--the Avoidance of Tax 05/03/2002 200218023 2601.00-00 Tax On Generation Skipping Transfers 05/03/2002 200218022 9214.00-00 Leasing Shelter 05/03/2002 200218022 351.00-00 Transfer to Corporation Controlled by Transferor 05/03/2002 200218022 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/03/2002 200218021 355.01-00 Spin-Off 05/03/2002 200218021 368.04-00 Assets for Control of Transferee (Type "D") 05/03/2002 200218020 338.01-02 Time in which Election must be made 05/03/2002 200218020 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/03/2002 200218019 468A.00-00 Special Rules for Decommissioning Cost 05/03/2002 200218018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/03/2002 200218017 1362.01-02 Election After Termination 05/03/2002 200218016 9100.09-00 Section 442; Accounting Periods 05/03/2002 200218015 2632.01-00 Time and Manner of Allocation 05/03/2002 200218015 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002 Pagination First page « First Previous page Previous … Page 2403 Page 2404 Page 2405 Page 2406 Current page 2407 Page 2408 Page 2409 Page 2410 Page 2411 … Next page Next Last page Last »