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 62201 - 62225 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200142003 9999.98-00 Not Able to Identify Under Present List 10/19/2001 200142002 9999.98-00 Not Able to Identify Under Present List 10/19/2001 200142001 446.04-02 Required by Commissioner 10/19/2001 200141045 368.04-00 Assets for Control of Transferee (Type "D") 10/12/2001 200141045 355.01-00 Spin-Off 10/12/2001 200141042 877.08-00 Ruling Submission by Expatriating Long-Term Resident 10/12/2001 200141040 368.04-00 Assets for Control of Transferee (Type "D") 10/12/2001 200141039 338.01-02 Time in which Election must be made 10/12/2001 200141039 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/12/2001 200141038 1362.01-03 Late Elections 10/12/2001 200141036 71.00-00 Alimony--Separate Maintenance Payments 10/12/2001 200141035 1362.01-03 Late Elections 10/12/2001 200141035 7701.02-00 Partnerships v. Associations 10/12/2001 200141035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2001 200141033 9100.00-00 Extension of Time for Making Certain Elections 10/12/2001 200141032 3231.01-00 Employers v. Not Employers 10/12/2001 200141031 3231.01-00 Employers v. Not Employers 10/12/2001 200141030 3231.01-00 Employers v. Not Employers 10/12/2001 200141029 3231.01-00 Employers v. Not Employers 10/12/2001 200141028 1362.02-03 Passive Investment Income 10/12/2001 200141028 1375.00-00 Tax Imposed On Certain Passive Investment Income 10/12/2001 200141026 167.10-00 Retirement and Abandonment 10/12/2001 200141026 168.35-00 Retirements 10/12/2001 200141025 1362.01-03 Late Elections 10/12/2001 200141024 2601.00-00 Tax On Generation Skipping Transfers 10/12/2001 Pagination First page « First Previous page Previous … Page 2485 Page 2486 Page 2487 Page 2488 Current page 2489 Page 2490 Page 2491 Page 2492 Page 2493 … Next page Next Last page Last »