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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 49101 - 49125 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200633015 | 2503.00-00 | Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) | 08/18/2006 |
| 200633014 | 2642.00-00 | Inclusion Ratio | 08/18/2006 |
| 200633014 | 9100.22-00 | Other | 08/18/2006 |
| 200633013 | 1361.01-01 | Number of Shareholders | 08/18/2006 |
| 200633013 | 1377.00-00 | Definitions and Special Rules | 08/18/2006 |
| 200633012 | 2601.03-01 | Irrevocable Trusts | 08/18/2006 |
| 200633012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/18/2006 |
| 200633012 | 2501.01-00 | Gift v. Not a Gift | 08/18/2006 |
| 200633012 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 08/18/2006 |
| 200633011 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 08/18/2006 |
| 200633011 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 08/18/2006 |
| 200633010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/18/2006 |
| 200633009 | 691.00-00 | Recipients of Income in Respect of Decedents | 08/18/2006 |
| 200633008 | 368.06-00 | Change in Identity, etc. (Type "F") | 08/18/2006 |
| 200633007 | 9100.22-00 | Other | 08/18/2006 |
| 200633007 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/18/2006 |
| 200633006 | 911.11-01 | Timely filed returns | 08/18/2006 |
| 200633006 | 9100.19-00 | Extension of Time For Filing Return | 08/18/2006 |
| 200633005 | 1362.01-03 | Late Elections | 08/18/2006 |
| 200633004 | 1361.00-00 | Definitions | 08/18/2006 |
| 200633003 | 2601.03-01 | Irrevocable Trusts | 08/18/2006 |
| 200633002 | 2601.03-01 | Irrevocable Trusts | 08/18/2006 |
| 200633001 | 9100.22-00 | Other | 08/18/2006 |
| 200632017 | 168.24-01 | Normalization Rules | 08/11/2006 |
| 200632016 | 7701.00-00 | Definitions | 08/11/2006 |
