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 45126 - 45150 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 201129026 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 07/22/2011 201129027 9100.00-00 Extension of Time for Making Certain Elections 07/22/2011 201129027 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 07/22/2011 201129027 2642.00-00 Inclusion Ratio 07/22/2011 201129028 7704.03-00 Qualifying Income 07/22/2011 201129029 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/22/2011 201129029 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 07/22/2011 201129030 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2011 201129030 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2011 201129031 856.00-00 Definition of Real Estate Investment Trust 07/22/2011 201129032 7701.00-00 Definitions 07/22/2011 201129033 2522.02-01 Transfer of Partial Interests 07/22/2011 201129034 856.00-00 Definition of Real Estate Investment Trust 07/22/2011 201129034 9100.00-00 Extension of Time for Making Certain Elections 07/22/2011 201129035 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 07/22/2011 201129036 6224.01-01 Settlement Agreement 07/22/2011 201129037 6324.01-00 Estate Tax Liens 07/22/2011 201129038 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 07/22/2011 201129039 6233.00-00 Extension to Entities Filing Partnership Returns, Etc. 07/22/2011 201129040 6702.00-00 Frivolous Income Tax Return 07/22/2011 201129041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/22/2011 201129042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/22/2011 201129043 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/22/2011 201129043 501.03-08 Educational Organizations 07/22/2011 201129043 501.32-00 Income Inures v. does Not Inure to Private Individual 07/22/2011 Pagination First page « First Previous page Previous … Page 1802 Page 1803 Page 1804 Page 1805 Current page 1806 Page 1807 Page 1808 Page 1809 Page 1810 … Next page Next Last page Last »