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. Enter a term in the Find box. Click the Search button. Showing 45076 - 45100 of 73823Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 201129007 856.04-00 Rents From Real Property 07/22/2011 201129008 355.01-01 Split-Off 07/22/2011 201129009 1362.01-00 Eligible v. Ineligible 07/22/2011 201129009 1362.04-00 Inadvertent Terminations 07/22/2011 201129010 1362.01-00 Eligible v. Ineligible 07/22/2011 201129010 1362.04-00 Inadvertent Terminations 07/22/2011 201129011 1362.01-00 Eligible v. Ineligible 07/22/2011 201129011 1362.04-00 Inadvertent Terminations 07/22/2011 201129012 1362.01-00 Eligible v. Ineligible 07/22/2011 201129012 1362.04-00 Inadvertent Terminations 07/22/2011 201129013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2011 201129013 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/22/2011 201129013 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/22/2011 201129013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2011 201129013 2601.00-00 Tax On Generation Skipping Transfers 07/22/2011 201129013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2011 201129014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2011 201129014 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/22/2011 201129014 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/22/2011 201129014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2011 201129014 2601.00-00 Tax On Generation Skipping Transfers 07/22/2011 201129014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2011 201129015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2011 201129015 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/22/2011 201129015 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/22/2011 Pagination First page « First Previous page Previous … Page 1800 Page 1801 Page 1802 Page 1803 Current page 1804 Page 1805 Page 1806 Page 1807 Page 1808 … Next page Next Last page Last »