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 62051 - 62075 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200145007 142.04-02 40/60 Test 11/09/2001 200145006 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 11/09/2001 200145005 385.01-00 Debt v. Equity 11/09/2001 200145004 111.01-00 Did Not Reduce Income Tax 11/09/2001 200145003 263.08-00 Leases 11/09/2001 200145002 61.43-01 Lease of Property 11/09/2001 200145001 1033.02-00 Definition of Involuntary Conversion Events 11/09/2001 200144031 168.20-00 Classification of Property 11/02/2001 200144030 6402.00-00 Authority to Make Credits or Refunds 11/02/2001 200144029 9999.98-00 Not Able to Identify Under Present List 11/02/2001 200144028 817.06-00 Other Special Rules 11/02/2001 200144028 338.60-00 Adjusted Gross-Up Basis (AGUB) 11/02/2001 200144028 338.70-00 Allocation of AGUB Among Target Assets 11/02/2001 200144028 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 11/02/2001 200144028 1060.01-04 Class IV Assets 11/02/2001 200144027 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/02/2001 200144026 1362.01-03 Late Elections 11/02/2001 200144025 1362.01-03 Late Elections 11/02/2001 200144024 1362.01-03 Late Elections 11/02/2001 200144023 1362.01-03 Late Elections 11/02/2001 200144022 1362.01-03 Late Elections 11/02/2001 200144021 1362.02-03 Passive Investment Income 11/02/2001 200144020 1362.01-03 Late Elections 11/02/2001 200144019 1362.01-03 Late Elections 11/02/2001 200144018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/02/2001 Pagination First page « First Previous page Previous … Page 2479 Page 2480 Page 2481 Page 2482 Current page 2483 Page 2484 Page 2485 Page 2486 Page 2487 … Next page Next Last page Last »