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 65226 - 65250 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200104025 355.03-00 Active Business 01/26/2001 200104025 355.04-00 Business Purpose 01/26/2001 200104024 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/26/2001 200104024 1248.00-00 Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations 01/26/2001 200104024 1248.06-00 Non-Recognition Provisions 01/26/2001 200104023 2041.03-00 General Power v. Not a General Power 01/26/2001 200104023 2514.03-00 Definition of General Power of Appointment 01/26/2001 200104023 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/26/2001 200104021 1362.01-03 Late Elections 01/26/2001 200104019 907.00-00 Special Rules in Case of Foreign Oil and Gas Income 01/26/2001 200104019 907.02-00 Definition of Foreign Oil and Gas Extraction Income 01/26/2001 200104018 1362.01-03 Late Elections 01/26/2001 200104017 468A.04-02 Revised Schedules 01/26/2001 200104016 9100.00-00 Extension of Time for Making Certain Elections 01/26/2001 200104015 9100.00-00 Extension of Time for Making Certain Elections 01/26/2001 200104014 1361.03-03 Electing Small Business Trusts 01/26/2001 200104013 1361.03-03 Electing Small Business Trusts 01/26/2001 200104012 355.01-00 Spin-Off 01/26/2001 200104012 368.04-00 Assets for Control of Transferee (Type "D") 01/26/2001 200104011 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/26/2001 200104010 1362.02-03 Passive Investment Income 01/26/2001 200104009 1362.01-03 Late Elections 01/26/2001 200104008 2040.00-00 Joint Interests (Included v. Not Included in Gross Estate) 01/26/2001 200104008 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 01/26/2001 200104008 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 01/26/2001 Pagination First page « First Previous page Previous … Page 2606 Page 2607 Page 2608 Page 2609 Current page 2610 Page 2611 Page 2612 Page 2613 Page 2614 … Next page Next Last page Last »