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 53276 - 53300 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200519015 | 7701.00-00 | Definitions | 05/13/2005 |
| 200519014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519014 | 7701.00-00 | Definitions | 05/13/2005 |
| 200519013 | 2642.01-00 | Inclusion Ratio Defined | 05/13/2005 |
| 200519013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519012 | 2642.01-00 | Inclusion Ratio Defined | 05/13/2005 |
| 200519012 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519011 | 83.00-00 | Property Transferred in Connection With Performance of Services | 05/13/2005 |
| 200519010 | 877.00-00 | Expatriation to Avoid Tax | 05/13/2005 |
| 200519009 | 2642.01-00 | Inclusion Ratio Defined | 05/13/2005 |
| 200519009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519008 | 2642.01-00 | Inclusion Ratio Defined | 05/13/2005 |
| 200519008 | 2632.01-00 | Time and Manner of Allocation | 05/13/2005 |
| 200519008 | 2652.01-02 | Special Election for QTIP | 05/13/2005 |
| 200519007 | 985.00-00 | Functional Currency | 05/13/2005 |
| 200519006 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 05/13/2005 |
| 200519006 | 2642.00-00 | Inclusion Ratio | 05/13/2005 |
| 200519006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519005 | 956.00-00 | Investment of Earnings in U.S. Property | 05/13/2005 |
| 200519004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/13/2005 |
| 200519004 | 2652.01-00 | Transferor Defined | 05/13/2005 |
| 200519004 | 2652.01-02 | Special Election for QTIP | 05/13/2005 |
| 200519003 | 41.00-00 | Credit for Increasing Research Activities | 05/13/2005 |
| 200519002 | 61.00-00 | Gross Income v. Not Gross Income | 05/13/2005 |
| 200519002 | 61.13-07 | Refund of Taxes or Duties | 05/13/2005 |
