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 53376 - 53400 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200517008 | 877.00-00 | Expatriation to Avoid Tax | 04/29/2005 |
| 200517007 | 877.00-00 | Expatriation to Avoid Tax | 04/29/2005 |
| 200517006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/29/2005 |
| 200517006 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 04/29/2005 |
| 200517006 | 1223.00-00 | Holding Period of Capital Assets | 04/29/2005 |
| 200517006 | 1361.03-03 | Electing Small Business Trusts | 04/29/2005 |
| 200517006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/29/2005 |
| 200517006 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/29/2005 |
| 200517005 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 04/29/2005 |
| 200517004 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 04/29/2005 |
| 200517003 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/29/2005 |
| 200517002 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/29/2005 |
| 200517001 | 1362.04-00 | Inadvertent Terminations | 04/29/2005 |
| 200516023 | 408.03-00 | Rollover Contributions | 04/22/2005 |
| 200516022 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/22/2005 |
| 200516021 | 408.03-00 | Rollover Contributions | 04/22/2005 |
| 200516020 | 402.08-00 | Rollover Contributions | 04/22/2005 |
| 200516020 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/22/2005 |
| 200516019 | 402.08-00 | Rollover Contributions | 04/22/2005 |
| 200516019 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/22/2005 |
| 200516018 | 412.06-00 | Minimum Funding Waiver | 04/22/2005 |
| 200516017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/22/2005 |
| 200516016 | 3231.01-00 | Employers v. Not Employers | 04/22/2005 |
| 200516015 | 3231.01-00 | Employers v. Not Employers | 04/22/2005 |
| 200516014 | 1362.01-03 | Late Elections | 04/22/2005 |
