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 52926 - 52950 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200524002 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/17/2005 |
| 200524002 | 2501.01-00 | Gift v. Not a Gift | 06/17/2005 |
| 200524002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/17/2005 |
| 200524002 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 06/17/2005 |
| 200524002 | 1223.00-00 | Holding Period of Capital Assets | 06/17/2005 |
| 200524002 | 643.06-00 | Multiple Trusts | 06/17/2005 |
| 200524001 | 162.35-00 | Health Insurance Costs of Self Employed Individuals | 06/17/2005 |
| 200523035 | 61.00-00 | Gross Income v. Not Gross Income | 06/10/2005 |
| 200523035 | 61.03-00 | Loan or Mortgage v. Sale | 06/10/2005 |
| 200523035 | 61.43-00 | Form v. Substance | 06/10/2005 |
| 200523035 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 06/10/2005 |
| 200523035 | 451.01-00 | Annual Theory | 06/10/2005 |
| 200523034 | 412.06-00 | Minimum Funding Waiver | 06/10/2005 |
| 200523033 | 404.11-00 | Year of Deduction | 06/10/2005 |
| 200523032 | 408.03-00 | Rollover Contributions | 06/10/2005 |
| 200523031 | 408.03-00 | Rollover Contributions | 06/10/2005 |
| 200523030 | 408.03-00 | Rollover Contributions | 06/10/2005 |
| 200523029 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2005 |
| 200523028 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2005 |
| 200523027 | 408.03-00 | Rollover Contributions | 06/10/2005 |
| 200523026 | 408.03-00 | Rollover Contributions | 06/10/2005 |
| 200523025 | 401.29-02 | Special Distribution Requirements | 06/10/2005 |
| 200523024 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/10/2005 |
| 200523023 | 42.00-00 | Low-Income Housing Credit | 06/10/2005 |
| 200523022 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2005 |
