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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 52326 - 52350 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200534014 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 08/26/2005 |
| 200534013 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 08/26/2005 |
| 200534012 | 2601.03-01 | Irrevocable Trusts | 08/26/2005 |
| 200534012 | 2041.03-00 | General Power v. Not a General Power | 08/26/2005 |
| 200534012 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 08/26/2005 |
| 200534011 | 2601.03-01 | Irrevocable Trusts | 08/26/2005 |
| 200534011 | 2041.03-00 | General Power v. Not a General Power | 08/26/2005 |
| 200534011 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 08/26/2005 |
| 200534010 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/26/2005 |
| 200534009 | 1362.04-00 | Inadvertent Terminations | 08/26/2005 |
| 200534008 | 1362.04-00 | Inadvertent Terminations | 08/26/2005 |
| 200534007 | 1362.04-00 | Inadvertent Terminations | 08/26/2005 |
| 200534006 | 355.01-00 | Spin-Off | 08/26/2005 |
| 200534006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/26/2005 |
| 200534005 | 355.01-00 | Spin-Off | 08/26/2005 |
| 200534004 | 2057.00-00 | Qualified Family Business Interests | 08/26/2005 |
| 200534004 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/26/2005 |
| 200534003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/26/2005 |
| 200534003 | 469.03-03 | Definition of Activity | 08/26/2005 |
| 200534002 | 9100.22-00 | Other | 08/26/2005 |
| 200534001 | 1362.01-03 | Late Elections | 08/26/2005 |
| 200533025 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/19/2005 |
| 200533024 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/19/2005 |
| 200533023 | 1273.01-00 | Definition of Original Issue Discount | 08/19/2005 |
| 200533022 | 1273.01-00 | Definition of Original Issue Discount | 08/19/2005 |
