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 68976 - 69000 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200010036 170.00-00 Charitable, Etc. Contributions and Gifts 03/10/2000 200010036 675.00-00 Administrative Powers 03/10/2000 200010036 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 03/10/2000 200010035 664.00-00 Charitable Remainder Trusts 03/10/2000 200010035 664.03-01 Charitable Remainder Annuity Trust 03/10/2000 200010034 1362.04-00 Inadvertent Terminations 03/10/2000 200010033 117.05-00 Limitation 03/10/2000 200010032 385.01-00 Debt v. Equity 03/10/2000 200010031 368.01-00 Statutory Merger or Consolidation (Type "A") 03/10/2000 200010030 1362.01-03 Late Elections 03/10/2000 200010029 1362.01-03 Late Elections 03/10/2000 200010028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/10/2000 200010028 368.04-00 Assets for Control of Transferee (Type "D") 03/10/2000 200010028 884.00-00 Branch Tax 03/10/2000 200010027 925.00-00 Transfer Pricing Rules 03/10/2000 200010026 1362.01-03 Late Elections 03/10/2000 200010025 1362.01-03 Late Elections 03/10/2000 200010024 1362.01-03 Late Elections 03/10/2000 200010023 1362.04-00 Inadvertent Terminations 03/10/2000 200010022 1361.05-00 Qualified Subchapter S Subsidiary 03/10/2000 200010021 6091.00-00 Place for Filing Returns or Other Documents 03/10/2000 200010020 817.06-00 Other Special Rules 03/10/2000 200010020 817.08-04 Look-Through Diversification 03/10/2000 200010019 2518.02-00 Disclaimer of Less than an Entire Interest 03/10/2000 200010019 2518.04-00 Disclaimer by Surviving Spouse 03/10/2000 Pagination First page « First Previous page Previous … Page 2756 Page 2757 Page 2758 Page 2759 Current page 2760 Page 2761 Page 2762 Page 2763 Page 2764 … Next page Next Last page Last »