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 52676 - 52700 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200528016 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/15/2005 |
| 200528016 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/15/2005 |
| 200528015 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 07/15/2005 |
| 200528015 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/15/2005 |
| 200528014 | 1362.01-03 | Late Elections | 07/15/2005 |
| 200528013 | 338.02-00 | Qualified Stock Purchase | 07/15/2005 |
| 200528012 | 1362.01-03 | Late Elections | 07/15/2005 |
| 200528011 | 1033.01-00 | General Rule | 07/15/2005 |
| 200528010 | 2642.00-00 | Inclusion Ratio | 07/15/2005 |
| 200528010 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/15/2005 |
| 200528009 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/15/2005 |
| 200528009 | 61.00-00 | Gross Income v. Not Gross Income | 07/15/2005 |
| 200528009 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 07/15/2005 |
| 200528009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/15/2005 |
| 200528009 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 07/15/2005 |
| 200528009 | 2501.01-00 | Gift v. Not a Gift | 07/15/2005 |
| 200528008 | 277.03-00 | Deductions Attributable to Members | 07/15/2005 |
| 200528007 | 2652.01-02 | Special Election for QTIP | 07/15/2005 |
| 200528007 | 9100.00-00 | (blank) | 07/15/2005 |
| 200528007 | 2632.01-00 | Time and Manner of Allocation | 07/15/2005 |
| 200528006 | 1362.00-00 | Election by Small Business Corporation | 07/15/2005 |
| 200528006 | 1362.01-00 | Eligible v. Ineligible | 07/15/2005 |
| 200528005 | 1362.04-00 | Inadvertent Terminations | 07/15/2005 |
| 200528005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 07/15/2005 |
| 200528005 | 1361.03-02 | Qualified Subchapter S Trusts | 07/15/2005 |
