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 67951 - 67975 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200022038 143.00-00 Mortgage Revenue Bonds; Qualified Mortgage Bond and Qualified Veterans' Mortgage Bond 06/02/2000 200022038 143.05-00 Residence Requirements 06/02/2000 200022037 1362.01-03 Late Elections 06/02/2000 200022036 9100.20-00 Section 1502; Election to File Consolidated Return 06/02/2000 200022036 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 06/02/2000 200022035 678.00-00 Person Other Than Grantor Treated as Substantial Owner 06/02/2000 200022034 1033.00-00 Involuntary Conversion 06/02/2000 200022033 1502.75-00 Filing Requirements 06/02/2000 200022033 9100.20-00 Section 1502; Election to File Consolidated Return 06/02/2000 200022032 351.00-00 Transfer to Corporation Controlled by Transferor 06/02/2000 200022032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/02/2000 200022031 2519.00-00 Disposition of Certain Life Estates 06/02/2000 200022030 877.01-00 Principal Purpose--the Avoidance of Tax 06/02/2000 200022029 1033.00-00 Involuntary Conversion 06/02/2000 200022028 103.02-00 State and Local 06/02/2000 200022028 115.03-00 Essential Governmental Function 06/02/2000 200022027 9100.00-00 Extension of Time for Making Certain Elections 06/02/2000 200022026 1362.01-03 Late Elections 06/02/2000 200022025 355.03-00 Active Business 06/02/2000 200022025 355.03-01 Five-Year Requirement 06/02/2000 200022025 83.01-00 When Includible in Gross Income 06/02/2000 200022025 162.07-29 Deductible by Whom 06/02/2000 200022024 1362.01-03 Late Elections 06/02/2000 200022023 1362.01-03 Late Elections 06/02/2000 200022022 1362.01-03 Late Elections 06/02/2000 Pagination First page « First Previous page Previous … Page 2715 Page 2716 Page 2717 Page 2718 Current page 2719 Page 2720 Page 2721 Page 2722 Page 2723 … Next page Next Last page Last »