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 67051 - 67075 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200033013 2632.03-00 Allocation of Unused GST Exemption 08/18/2000 200033012 168.17-00 Depreciation Method 08/18/2000 200033012 168.23-00 Election of Method Not Expressed in Terms of Years 08/18/2000 200033011 61.53-00 Fringe Benefits 08/18/2000 200033011 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 08/18/2000 200033010 1362.01-03 Late Elections 08/18/2000 200033009 1362.01-03 Late Elections 08/18/2000 200033008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/18/2000 200033007 2601.03-01 Irrevocable Trusts 08/18/2000 200033006 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 08/18/2000 200033005 6501.08-21 Proof and Procedure 08/18/2000 200033004 1092.06-00 Straddle Defined 08/18/2000 200033004 1092.07-00 Qualified Covered Call Options 08/18/2000 200033003 6405.00-00 Reports of Refunds and Credits 08/18/2000 200033002 167.00-00 Depreciation 08/18/2000 200033002 167.13-05 Buildings 08/18/2000 200033002 167.13-08 Office Furniture and Equipment 08/18/2000 200033002 167.13-11 Component Parts 08/18/2000 200033001 20.02.03-00 DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) 08/18/2000 200032051 4945.04-04 Grants to Individuals 08/11/2000 200032050 514.06-00 Definitions--Debt-Financed Property 08/11/2000 200032049 414.07-00 Governmental Plan 08/11/2000 200032048 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 08/11/2000 200032047 4942.03-07 Set-Asides 08/11/2000 200032046 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/11/2000 Pagination First page « First Previous page Previous … Page 2679 Page 2680 Page 2681 Page 2682 Current page 2683 Page 2684 Page 2685 Page 2686 Page 2687 … Next page Next Last page Last »