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 34176 - 34200 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201042017 | 1362.01-03 | Late Elections | 10/22/2010 |
| 201042016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/22/2010 |
| 201042015 | 851.02-00 | Gross Income Requirement | 10/22/2010 |
| 201042014 | 1362.04-00 | Inadvertent Terminations | 10/22/2010 |
| 201042013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/22/2010 |
| 201042012 | 664.03-02 | Charitable Remainder Unitrust | 10/22/2010 |
| 201042012 | 4941.04-00 | Definition of Self-Dealing | 10/22/2010 |
| 201042011 | 1362.01-03 | Late Elections | 10/22/2010 |
| 201042010 | 1362.04-00 | Inadvertent Terminations | 10/22/2010 |
| 201042010 | 1375.00-00 | Tax Imposed On Certain Passive Investment Income | 10/22/2010 |
| 201042009 | 59.00-00 | Other Definitions and Special Rules | 10/22/2010 |
| 201042009 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/22/2010 |
| 201042008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/22/2010 |
| 201042008 | 7872.00-00 | Treatment of Loans with Below Market Interest Rates | 10/22/2010 |
| 201042007 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/22/2010 |
| 201042007 | 7872.00-00 | Treatment of Loans with Below Market Interest Rates | 10/22/2010 |
| 201042006 | 1362.01-03 | Late Elections | 10/22/2010 |
| 201042005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/22/2010 |
| 201042005 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 10/22/2010 |
| 201042004 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/22/2010 |
| 201042004 | 2514.04-01 | Exception: 5 Plus 5 Power | 10/22/2010 |
| 201042004 | 2041.11-00 | 5 and 5 Power | 10/22/2010 |
| 201042004 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/22/2010 |
| 201042004 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 10/22/2010 |
| 201042004 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/22/2010 |
