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 61951 - 61975 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200146046 1221.12-02 Business Hedges 11/16/2001 200146046 613.02-00 Gross Income From Property 11/16/2001 200146046 927.00-00 Other Definitions and Special Rules 11/16/2001 200146045 2601.00-00 Tax On Generation Skipping Transfers 11/16/2001 200146044 1362.01-03 Late Elections 11/16/2001 200146043 142.11-00 Solid Waste Disposal Facility 11/16/2001 200146042 2601.00-00 Tax On Generation Skipping Transfers 11/16/2001 200146041 1362.01-03 Late Elections 11/16/2001 200146040 1362.01-03 Late Elections 11/16/2001 200146039 9100.00-00 Extension of Time for Making Certain Elections 11/16/2001 200146038 1362.01-03 Late Elections 11/16/2001 200146037 1362.01-03 Late Elections 11/16/2001 200146036 1362.01-03 Late Elections 11/16/2001 200146035 877.01-00 Principal Purpose--the Avoidance of Tax 11/16/2001 200146034 1362.01-03 Late Elections 11/16/2001 200146033 9999.98-00 Not Able to Identify Under Present List 11/16/2001 200146032 1362.01-03 Late Elections 11/16/2001 200146031 1362.01-03 Late Elections 11/16/2001 200146030 1362.04-00 Inadvertent Terminations 11/16/2001 200146029 7701.00-00 Definitions 11/16/2001 200146029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2001 200146028 263A.01-00 Activities Subject to Capitalization 11/16/2001 200146028 446.01-00 Clearly v. Not Clearly Reflecting Income 11/16/2001 200146027 9100.00-00 Extension of Time for Making Certain Elections 11/16/2001 200146025 9999.97-00 Substance v. Form Issues Not Contained in Present List 11/16/2001 Pagination First page « First Previous page Previous … Page 2475 Page 2476 Page 2477 Page 2478 Current page 2479 Page 2480 Page 2481 Page 2482 Page 2483 … Next page Next Last page Last »