)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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 42151 - 42175 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200848019 | 1503.04-04 | Dual Resident Corporation | 11/28/2008 |
| 200848018 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 11/28/2008 |
| 200848017 | 675.04-00 | General Powers of Administration | 11/28/2008 |
| 200848017 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/28/2008 |
| 200848016 | 675.04-00 | General Powers of Administration | 11/28/2008 |
| 200848016 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/28/2008 |
| 200848015 | 675.04-00 | General Powers of Administration | 11/28/2008 |
| 200848015 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/28/2008 |
| 200848014 | 2209.00-00 | Certain Residents of Possessions Considered NonresidentD Not Citizens of the United States | 11/28/2008 |
| 200848014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/28/2008 |
| 200848013 | 9100.22-00 | Other | 11/28/2008 |
| 200848012 | 1362.01-03 | Late Elections | 11/28/2008 |
| 200848011 | 7701.00-00 | Definitions | 11/28/2008 |
| 200848010 | 897.00-00 | Disposition of Investment in United States Real Property | 11/28/2008 |
| 200848010 | 897.03-00 | U.S. Real Property Holding Corporation | 11/28/2008 |
| 200848010 | 897.05-00 | Distributions of U.S. Real Property Interest By Foreign Corporation | 11/28/2008 |
| 200848010 | 1445.00-00 | Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). | 11/28/2008 |
| 200848010 | 1445.02-00 | Exceptions to Duty to Withhold | 11/28/2008 |
| 200848009 | 61.00-00 | Gross Income v. Not Gross Income | 11/28/2008 |
| 200848009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/28/2008 |
| 200848009 | 2601.03-07 | Allocation Fraction | 11/28/2008 |
| 200848008 | 2702.02-02 | Personal Residence in Trust | 11/28/2008 |
| 200848007 | 2702.02-02 | Personal Residence in Trust | 11/28/2008 |
| 200848006 | 675.04-00 | General Powers of Administration | 11/28/2008 |
| 200848006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/28/2008 |
