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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 36326 - 36350 of 77651
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201024035 | 2056.01-00 | Terminable Interests | 06/18/2010 |
| 201024034 | 9100.04-00 | Section 168; MACRS | 06/18/2010 |
| 201024034 | 9100.02-00 | Section 59(e) | 06/18/2010 |
| 201024033 | 7701.00-00 | Definitions | 06/18/2010 |
| 201024033 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/18/2010 |
| 201024032 | 35.00-00 | Overpayments of Tax | 06/18/2010 |
| 201024031 | 1382.00-00 | Taxable Income of Cooperatives | 06/18/2010 |
| 201024031 | 199.06-00 | Agricultural and Horticultural Cooperatives | 06/18/2010 |
| 201024030 | 1382.00-00 | Taxable Income of Cooperatives | 06/18/2010 |
| 201024030 | 199.06-00 | Agricultural and Horticultural Cooperatives | 06/18/2010 |
| 201024029 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/18/2010 |
| 201024029 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/18/2010 |
| 201024029 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/18/2010 |
| 201024028 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 06/18/2010 |
| 201024028 | 1381.02-00 | Certain Other Cooperatives | 06/18/2010 |
| 201024027 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/18/2010 |
| 201024027 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/18/2010 |
| 201024027 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/18/2010 |
| 201024026 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/18/2010 |
| 201024026 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/18/2010 |
| 201024026 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/18/2010 |
| 201024025 | 104.03-00 | Damages | 06/18/2010 |
| 201024024 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/18/2010 |
| 201024024 | 2601.04-00 | Transitional Rules | 06/18/2010 |
| 201024024 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/18/2010 |
