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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 52051 - 52075 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200539007 | 9100.22-00 | Other | 09/30/2005 |
| 200539007 | 1504.00-00 | Definitions | 09/30/2005 |
| 200539006 | 115.00-00 | Income of States, Municipalities, etc. | 09/30/2005 |
| 200539005 | 1362.04-00 | Inadvertent Terminations | 09/30/2005 |
| 200539004 | 1502.75-00 | Filing Requirements | 09/30/2005 |
| 200539003 | 42.00-00 | Low-Income Housing Credit | 09/30/2005 |
| 200539003 | 42.09-01 | Federally-Subsidized Buildings | 09/30/2005 |
| 200539002 | 1362.01-03 | Late Elections | 09/30/2005 |
| 200539001 | 2601.01-00 | Effective Dates | 09/30/2005 |
| 200539001 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/30/2005 |
| 200539001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/30/2005 |
| 200539001 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 09/30/2005 |
| 200539001 | 1223.00-00 | Holding Period of Capital Assets | 09/30/2005 |
| 200539001 | 665.00-00 | Definitions Applicable to Subpart D | 09/30/2005 |
| 200538040 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/23/2005 |
| 200538039 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 09/23/2005 |
| 200538039 | 501.27-00 | Cooperative Hospital Service Organizations | 09/23/2005 |
| 200538038 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/23/2005 |
| 200538037 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/23/2005 |
| 200538037 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/23/2005 |
| 200538036 | 2642.06-00 | Special Rules for Certain Inter Vivos Transfers | 09/23/2005 |
| 200538035 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 09/23/2005 |
| 200538035 | 2501.01-00 | Gift v. Not a Gift | 09/23/2005 |
| 200538035 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/23/2005 |
| 200538035 | 61.00-00 | Gross Income v. Not Gross Income | 09/23/2005 |
