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 61376 - 61400 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200203024 3231.01-00 Employers v. Not Employers 01/18/2002 200203023 3231.01-00 Employers v. Not Employers 01/18/2002 200203022 1362.01-03 Late Elections 01/18/2002 200203021 302.03-00 Complete Termination of Interest 01/18/2002 200203021 302.05-01 Waiver of Family Attribution by Individual 01/18/2002 200203020 861.08-02 Apportionment 01/18/2002 200203019 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 01/18/2002 200203018 83.00-00 Property Transferred in Connection With Performance of Services 01/18/2002 200203017 1362.02-03 Passive Investment Income 01/18/2002 200203016 832.05-00 Premiums Earned 01/18/2002 200203015 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 01/18/2002 200203014 7805.05-00 Effect of Private Rulings 01/18/2002 200203014 42.04-00 Eligible Basis 01/18/2002 200203013 7805.05-00 Effect of Private Rulings 01/18/2002 200203013 42.04-00 Eligible Basis 01/18/2002 200203012 7805.05-00 Effect of Private Rulings 01/18/2002 200203012 42.04-00 Eligible Basis 01/18/2002 200203011 7805.05-00 Effect of Private Rulings 01/18/2002 200203011 42.04-00 Eligible Basis 01/18/2002 200203010 61.00-00 Gross Income v. Not Gross Income 01/18/2002 200203009 168.20-00 Classification of Property 01/18/2002 200203008 468A.04-02 Revised Schedules 01/18/2002 200203008 468A.03-04 Formulas or Other Methods 01/18/2002 200203007 1502.77-00 Common Parent Agent for Subsidiaries 01/18/2002 200203007 1502.98-00 Application of Section 382 with Respect to a Consolidated Group 01/18/2002 Pagination First page « First Previous page Previous … Page 2452 Page 2453 Page 2454 Page 2455 Current page 2456 Page 2457 Page 2458 Page 2459 Page 2460 … Next page Next Last page Last »