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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.
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Afiche 27976 - 28000 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201245007 | 61.00-00 | Gross Income v. Not Gross Income | 11/09/2012 |
| 201245007 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 11/09/2012 |
| 201245007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/09/2012 |
| 201245007 | 1223.00-00 | Holding Period of Capital Assets | 11/09/2012 |
| 201245007 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 11/09/2012 |
| 201245007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/09/2012 |
| 201245007 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/09/2012 |
| 201245006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/09/2012 |
| 201245006 | 1014.00-00 | Basis of Property Acquired From a Decedent | 11/09/2012 |
| 201245005 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/09/2012 |
| 201245005 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2012 |
| 201245004 | 2518.00-00 | Disclaimers | 11/09/2012 |
| 201245003 | 7701.00-00 | Definitions | 11/09/2012 |
| 201245003 | 7701.03-08 | Ordinary Trusts | 11/09/2012 |
| 201245003 | 7701.31-00 | Foreign Estate or Trust | 11/09/2012 |
| 201245002 | 1362.04-00 | Inadvertent Terminations | 11/09/2012 |
| 201245001 | 1362.04-00 | Inadvertent Terminations | 11/09/2012 |
| 201244024 | 408.03-00 | Rollover Contributions | 11/02/2012 |
| 201244023 | 408.03-00 | Rollover Contributions | 11/02/2012 |
| 201244022 | 408.03-00 | Rollover Contributions | 11/02/2012 |
| 201244021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/02/2012 |
| 201244021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/02/2012 |
| 201244021 | 501.03-05 | Corporations | 11/02/2012 |
| 201244021 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 11/02/2012 |
| 201244021 | 501.33-00 | Private v. Public Interest Served | 11/02/2012 |
