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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 45926 - 45950 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200735019 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 08/31/2007 |
| 200735018 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/31/2007 |
| 200735018 | 2642.00-00 | Inclusion Ratio | 08/31/2007 |
| 200735018 | 2652.01-02 | Special Election for QTIP | 08/31/2007 |
| 200735018 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/31/2007 |
| 200735017 | 468A.01-00 | In General | 08/31/2007 |
| 200735016 | 468A.01-00 | In General | 08/31/2007 |
| 200735015 | 468A.01-00 | In General | 08/31/2007 |
| 200735014 | 468A.01-00 | In General | 08/31/2007 |
| 200735013 | 468A.01-00 | In General | 08/31/2007 |
| 200735012 | 468A.01-00 | In General | 08/31/2007 |
| 200735011 | 468A.01-00 | In General | 08/31/2007 |
| 200735010 | 468A.01-00 | In General | 08/31/2007 |
| 200735009 | 468A.01-00 | In General | 08/31/2007 |
| 200735008 | 468A.01-00 | In General | 08/31/2007 |
| 200735007 | 2632.01-00 | Time and Manner of Allocation | 08/31/2007 |
| 200735007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/31/2007 |
| 200735006 | 2632.01-00 | Time and Manner of Allocation | 08/31/2007 |
| 200735006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/31/2007 |
| 200735005 | 897.00-00 | Disposition of Investment in United States Real Property | 08/31/2007 |
| 200735005 | 897.05-00 | Distributions of U.S. Real Property Interest By Foreign Corporation | 08/31/2007 |
| 200735005 | 897.05-01 | Complete Liquidations Under Section 332 | 08/31/2007 |
| 200735005 | 1445.02-00 | Exceptions to Duty to Withhold | 08/31/2007 |
| 200735005 | 1445.07-02 | Notice of Nonrecognition Transfer (See Also 1445.02-11). | 08/31/2007 |
| 200735005 | 1445.07-04 | Distribution by Foreign Corporation | 08/31/2007 |
