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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 42676 - 42700 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200840035 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/03/2008 |
| 200840034 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 10/03/2008 |
| 200840033 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/03/2008 |
| 200840033 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2008 |
| 200840032 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/03/2008 |
| 200840032 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2008 |
| 200840031 | 168.36-00 | Additional First Year Depreciation | 10/03/2008 |
| 200840030 | 2055.12-10 | Reformations of Nonqualifying Interests | 10/03/2008 |
| 200840030 | 2518.00-00 | Disclaimers | 10/03/2008 |
| 200840029 | 1362.04-00 | Inadvertent Terminations | 10/03/2008 |
| 200840028 | 856.04-00 | Rents From Real Property | 10/03/2008 |
| 200840027 | 1362.04-00 | Inadvertent Terminations | 10/03/2008 |
| 200840026 | 1362.04-00 | Inadvertent Terminations | 10/03/2008 |
| 200840025 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/03/2008 |
| 200840025 | 675.02-00 | Borrowing Without Adequate Consideration | 10/03/2008 |
| 200840025 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 10/03/2008 |
| 200840024 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 10/03/2008 |
| 200840023 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 10/03/2008 |
| 200840023 | 2518.00-00 | Disclaimers | 10/03/2008 |
| 200840022 | 1362.01-03 | Late Elections | 10/03/2008 |
| 200840021 | 1362.01-03 | Late Elections | 10/03/2008 |
| 200840020 | 1502.75-00 | Filing Requirements | 10/03/2008 |
| 200840020 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 10/03/2008 |
| 200840019 | 9100.22-00 | Other | 10/03/2008 |
| 200840019 | 853.01-00 | Election | 10/03/2008 |
