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 28251 - 28275 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201243007 | 1361.00-00 | Definitions | 10/26/2012 |
| 201243007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/26/2012 |
| 201243007 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243006 | 2601.03-01 | Irrevocable Trusts | 10/26/2012 |
| 201243006 | 2501.01-00 | Gift v. Not a Gift | 10/26/2012 |
| 201243006 | 2001.00-00 | Imposition and Rate of Tax | 10/26/2012 |
| 201243006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/26/2012 |
| 201243005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243005 | 7701.00-00 | Definitions | 10/26/2012 |
| 201243005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/26/2012 |
| 201243004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243004 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 10/26/2012 |
| 201243004 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 10/26/2012 |
| 201243004 | 2519.00-00 | Disposition of Certain Life Estates | 10/26/2012 |
| 201243004 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 10/26/2012 |
| 201243004 | 2207A.00-00 | Right of Recovery in the Case of Certain Marital Deduction Property | 10/26/2012 |
| 201243004 | 2207A.02-00 | Recovery With Respect to Gift Tax | 10/26/2012 |
| 201243004 | 61.00-00 | Gross Income v. Not Gross Income | 10/26/2012 |
| 201243004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/26/2012 |
| 201243004 | 2654.00-00 | Special Rules | 10/26/2012 |
| 201243004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/26/2012 |
| 201243004 | 2652.01-02 | Special Election for QTIP | 10/26/2012 |
| 201243004 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 10/26/2012 |
| 201243003 | 168.20-00 | Classification of Property | 10/26/2012 |
| 201243003 | 1250.01-00 | Section 1250 Property | 10/26/2012 |
