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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 48851 - 48875 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200638004 | 1362.04-00 | Inadvertent Terminations | 09/22/2006 |
| 200638003 | 9100.22-00 | Other | 09/22/2006 |
| 200638003 | 1503.04-04 | Dual Resident Corporation | 09/22/2006 |
| 200638002 | 118.01-02 | Nonshareholder Contributions | 09/22/2006 |
| 200638002 | 118.02-00 | Contributions in Aid of Construction | 09/22/2006 |
| 200638001 | 332.00-00 | Complete Liquidation of Subsidiaries | 09/22/2006 |
| 200638001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/22/2006 |
| 200638001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/22/2006 |
| 200638001 | 1502.30-03 | Basis Adjustment | 09/22/2006 |
| 200637042 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 09/15/2006 |
| 200637042 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/15/2006 |
| 200637042 | 61.00-00 | Gross Income v. Not Gross Income | 09/15/2006 |
| 200637042 | 1001.02-07 | Property Differing Materially | 09/15/2006 |
| 200637042 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 09/15/2006 |
| 200637042 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 09/15/2006 |
| 200637042 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 09/15/2006 |
| 200637042 | 1223.00-00 | Holding Period of Capital Assets | 09/15/2006 |
| 200637042 | 2033.00-00 | Property in Which Decedent Had an Interest | 09/15/2006 |
| 200637042 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 09/15/2006 |
| 200637042 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 09/15/2006 |
| 200637042 | 2038.00-00 | Revocable Transfer | 09/15/2006 |
| 200637041 | 512.01-01 | Rents and Royalties | 09/15/2006 |
| 200637041 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 09/15/2006 |
| 200637041 | 4943.03-01 | Permitted Holdings | 09/15/2006 |
| 200637041 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 09/15/2006 |
