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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 50151 - 50175 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200618009 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 05/05/2006 |
| 200618009 | 305.01-00 | Stock Dividends | 05/05/2006 |
| 200618008 | 305.07-01 | Rights to Acquire Stock | 05/05/2006 |
| 200618007 | 451.13-01 | Services (Rev. Rul. 71-21) | 05/05/2006 |
| 200618006 | 2642.00-00 | Inclusion Ratio | 05/05/2006 |
| 200618006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2006 |
| 200618005 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/05/2006 |
| 200618005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2006 |
| 200618004 | 2601.03-01 | Irrevocable Trusts | 05/05/2006 |
| 200618003 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 05/05/2006 |
| 200618003 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/05/2006 |
| 200618003 | 2501.01-00 | Gift v. Not a Gift | 05/05/2006 |
| 200618002 | 1362.04-00 | Inadvertent Terminations | 05/05/2006 |
| 200618001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2006 |
| 200618001 | 2642.06-00 | Special Rules for Certain Inter Vivos Transfers | 05/05/2006 |
| 200617040 | 408.03-00 | Rollover Contributions | 04/28/2006 |
| 200617039 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/28/2006 |
| 200617038 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 04/28/2006 |
| 200617037 | 402.08-00 | Rollover Contributions | 04/28/2006 |
| 200617036 | 267.00-00 | Losses, Expenses, and Interest With Respect to Transactions Between Related Parties | 04/28/2006 |
| 200617036 | 267.03-02 | Controlled Corporations | 04/28/2006 |
| 200617036 | 267.06-01 | Partnerships | 04/28/2006 |
| 200617036 | 267.07-02 | Deferral of Loss from Sale or Exchange Between Members | 04/28/2006 |
| 200617035 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 04/28/2006 |
| 200617034 | 1362.01-03 | Late Elections | 04/28/2006 |
