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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.
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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Showing 28076 - 28100 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201243004 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 10/26/2012 |
| 201243004 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 10/26/2012 |
| 201243004 | 2519.00-00 | Disposition of Certain Life Estates | 10/26/2012 |
| 201243004 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 10/26/2012 |
| 201243004 | 2207A.00-00 | Right of Recovery in the Case of Certain Marital Deduction Property | 10/26/2012 |
| 201243004 | 2207A.02-00 | Recovery With Respect to Gift Tax | 10/26/2012 |
| 201243004 | 61.00-00 | Gross Income v. Not Gross Income | 10/26/2012 |
| 201243004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/26/2012 |
| 201243004 | 2654.00-00 | Special Rules | 10/26/2012 |
| 201243004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/26/2012 |
| 201243004 | 2652.01-02 | Special Election for QTIP | 10/26/2012 |
| 201243004 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 10/26/2012 |
| 201243003 | 168.20-00 | Classification of Property | 10/26/2012 |
| 201243003 | 1250.01-00 | Section 1250 Property | 10/26/2012 |
| 201243002 | 1362.01-03 | Late Elections | 10/26/2012 |
| 201243001 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/26/2012 |
| 201242026 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 10/19/2012 |
| 201242025 | 408.03-00 | Rollover Contributions | 10/19/2012 |
| 201242024 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/19/2012 |
| 201242023 | 408.03-00 | Rollover Contributions | 10/19/2012 |
| 201242022 | 408.03-00 | Rollover Contributions | 10/19/2012 |
| 201242021 | 408.03-00 | Rollover Contributions | 10/19/2012 |
| 201242020 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 10/19/2012 |
| 201242020 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 10/19/2012 |
| 201242019 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 10/19/2012 |
