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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 50826 - 50850 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200604011 | 9100.01-00 | Section 42; Low-Income Housing Credit | 01/27/2006 |
| 200604010 | 9100.22-00 | Other | 01/27/2006 |
| 200604010 | 1503.04-04 | Dual Resident Corporation | 01/27/2006 |
| 200604009 | 9100.22-00 | Other | 01/27/2006 |
| 200604009 | 1503.04-04 | Dual Resident Corporation | 01/27/2006 |
| 200604008 | 562.01-00 | General Rule | 01/27/2006 |
| 200604007 | 1296.00-00 | Passive Foreign Investment Company | 01/27/2006 |
| 200604007 | 9100.22-00 | Other | 01/27/2006 |
| 200604006 | 2519.00-00 | Disposition of Certain Life Estates | 01/27/2006 |
| 200604006 | 2207A.00-00 | Right of Recovery in the Case of Certain Marital Deduction Property | 01/27/2006 |
| 200604006 | 2056.07-00 | Qualified Terminable Interest Property | 01/27/2006 |
| 200604005 | 2632.01-00 | Time and Manner of Allocation | 01/27/2006 |
| 200604005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2006 |
| 200604004 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 01/27/2006 |
| 200604004 | 9100.22-00 | Other | 01/27/2006 |
| 200604003 | 2518.01-00 | Requirements for a Qualified Disclaimer | 01/27/2006 |
| 200604002 | 2642.00-00 | Inclusion Ratio | 01/27/2006 |
| 200604002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2006 |
| 200604001 | 6672.03-00 | Party Liable | 01/27/2006 |
| 200604001 | 6302.00-00 | Mode or Time of Collection | 01/27/2006 |
| 200604001 | 6656.00-00 | Failure to Make Deposit of Taxes (Penalty v. No Penalty) | 01/27/2006 |
| 200603040 | 2033.00-00 | Property in Which Decedent Had an Interest | 01/20/2006 |
| 200603040 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/20/2006 |
| 200603040 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 01/20/2006 |
| 200603040 | 2512.00-00 | Valuation of Gifts | 01/20/2006 |
