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 67701 - 67725 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200025016 851.03-00 Diversification Requirement 06/23/2000 200025016 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000 200025015 704.01-04 Section 704(c) Considerations 06/23/2000 200025015 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000 200025015 851.02-00 Gross Income Requirement 06/23/2000 200025015 851.03-00 Diversification Requirement 06/23/2000 200025015 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000 200025014 704.01-04 Section 704(c) Considerations 06/23/2000 200025014 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000 200025014 851.02-00 Gross Income Requirement 06/23/2000 200025014 851.03-00 Diversification Requirement 06/23/2000 200025014 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000 200025013 704.01-04 Section 704(c) Considerations 06/23/2000 200025013 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000 200025013 851.02-00 Gross Income Requirement 06/23/2000 200025013 851.03-00 Diversification Requirement 06/23/2000 200025013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000 200025012 704.01-04 Section 704(c) Considerations 06/23/2000 200025012 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000 200025012 851.02-00 Gross Income Requirement 06/23/2000 200025012 851.03-00 Diversification Requirement 06/23/2000 200025012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000 200025011 6221.00-00 Tax Treatment Determined At Partnership Level 06/23/2000 200025011 6230.04-00 Special Rules with Respect to Credits or Refunds 06/23/2000 200025010 338.01-02 Time in which Election must be made 06/23/2000 Pagination First page « First Previous page Previous … Page 2705 Page 2706 Page 2707 Page 2708 Current page 2709 Page 2710 Page 2711 Page 2712 Page 2713 … Next page Next Last page Last »