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 67526 - 67550 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200027028 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/07/2000 200027027 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 07/07/2000 200027027 9100.20-00 Section 1502; Election to File Consolidated Return 07/07/2000 200027026 6402.01-00 Credit of Overpayment Against Any Tax Liability 07/07/2000 200027026 6601.10-00 Request for Interest Netting 07/07/2000 200027026 6611.03-00 Interest on Credits 07/07/2000 200027025 9100.00-00 Extension of Time for Making Certain Elections 07/07/2000 200027025 2652.01-02 Special Election for QTIP 07/07/2000 200027024 9100.09-00 Section 442; Accounting Periods 07/07/2000 200027023 1362.01-03 Late Elections 07/07/2000 200027022 9100.09-00 Section 442; Accounting Periods 07/07/2000 200027021 882.07-00 Interest deductions 07/07/2000 200027021 884.09-00 Branch - Level Interest Tax 07/07/2000 200027020 1362.01-03 Late Elections 07/07/2000 200027019 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/07/2000 200027018 882.07-03 Branch/Book 07/07/2000 200027018 884.10-10 Definition of Interest Paid by a U. S. Trade or Business 07/07/2000 200027017 7518.00-00 Tax Incentives Relating to Merchant Marine Capital Construction Costs 07/07/2000 200027016 2511.04-00 Gifts Indirectly Made 07/07/2000 200027015 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 07/07/2000 200027014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/07/2000 200027013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/07/2000 200027012 162.36-08 Stock Options 07/07/2000 200027011 9100.09-00 Section 442; Accounting Periods 07/07/2000 200027010 9100.00-00 Extension of Time for Making Certain Elections 07/07/2000 Pagination First page « First Previous page Previous … Page 2698 Page 2699 Page 2700 Page 2701 Current page 2702 Page 2703 Page 2704 Page 2705 Page 2706 … Next page Next Last page Last »