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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 43776 - 43800 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200822009 | 1361.03-03 | Electing Small Business Trusts | 05/30/2008 |
| 200822009 | 1362.04-00 | Inadvertent Terminations | 05/30/2008 |
| 200822008 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 05/30/2008 |
| 200822008 | 672.02-00 | Related or Subordinate Party | 05/30/2008 |
| 200822008 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 05/30/2008 |
| 200822008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/30/2008 |
| 200822008 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/30/2008 |
| 200822007 | 41.00-00 | Credit for Increasing Research Activities | 05/30/2008 |
| 200822006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/30/2008 |
| 200822005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/30/2008 |
| 200822004 | 2652.01-02 | Special Election for QTIP | 05/30/2008 |
| 200822004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/30/2008 |
| 200822004 | 2642.00-00 | Inclusion Ratio | 05/30/2008 |
| 200822004 | 2654.03-00 | Separate Shares | 05/30/2008 |
| 200822003 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 05/30/2008 |
| 200822003 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 05/30/2008 |
| 200822002 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 05/30/2008 |
| 200822002 | 104.02-00 | Workmen's Compensation | 05/30/2008 |
| 200822001 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 05/30/2008 |
| 200822001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/30/2008 |
| 200821041 | 412.06-00 | Minimum Funding Waiver | 05/23/2008 |
| 200821040 | 412.06-00 | Minimum Funding Waiver | 05/23/2008 |
| 200821039 | 412.06-00 | Minimum Funding Waiver | 05/23/2008 |
| 200821038 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/23/2008 |
| 200821037 | 501.03-30 | Organizational and Operational Tests | 05/23/2008 |
