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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.
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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 53651 - 53675 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200513003 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 04/01/2005 |
| 200513003 | 1223.00-00 | Holding Period of Capital Assets | 04/01/2005 |
| 200513003 | 1361.03-03 | Electing Small Business Trusts | 04/01/2005 |
| 200513003 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/01/2005 |
| 200513003 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/01/2005 |
| 200513002 | 856.01-00 | Income Requirements | 04/01/2005 |
| 200513001 | 1362.01-00 | Eligible v. Ineligible | 04/01/2005 |
| 200512035 | 408.03-00 | Rollover Contributions | 03/25/2005 |
| 200512035 | 404.15-00 | Amount of Deduction | 03/25/2005 |
| 200512034 | 4971.02-00 | Additional Tax | 03/25/2005 |
| 200512033 | 412.06-00 | Minimum Funding Waiver | 03/25/2005 |
| 200512032 | 412.06-00 | Minimum Funding Waiver | 03/25/2005 |
| 200512031 | 412.06-00 | Minimum Funding Waiver | 03/25/2005 |
| 200512030 | 412.06-00 | Minimum Funding Waiver | 03/25/2005 |
| 200512029 | 402.08-00 | Rollover Contributions | 03/25/2005 |
| 200512028 | 408.03-00 | Rollover Contributions | 03/25/2005 |
| 200512027 | 501.03-30 | Organizational and Operational Tests | 03/25/2005 |
| 200512027 | 501.36-04 | Fund Raising (See also 0512.06-00) | 03/25/2005 |
| 200512026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/25/2005 |
| 200512025 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/25/2005 |
| 200512024 | 4942.03-07 | Set-Asides | 03/25/2005 |
| 200512023 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 03/25/2005 |
| 200512022 | 4942.03-07 | Set-Asides | 03/25/2005 |
| 200512022 | 4942.03-05 | Qualifying Distribution | 03/25/2005 |
| 200512021 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 03/25/2005 |
