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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 49626 - 49650 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200624007 | 7701.00-00 | Definitions | 06/16/2006 |
| 200624007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/16/2006 |
| 200624006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/16/2006 |
| 200624005 | 1286.00-00 | Tax Treatment of Stripped Bonds | 06/16/2006 |
| 200624004 | 2601.03-01 | Irrevocable Trusts | 06/16/2006 |
| 200624004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/16/2006 |
| 200624004 | 2501.01-00 | Gift v. Not a Gift | 06/16/2006 |
| 200624004 | 61.14-00 | Property Transactions | 06/16/2006 |
| 200624003 | 2601.03-01 | Irrevocable Trusts | 06/16/2006 |
| 200624003 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/16/2006 |
| 200624003 | 2501.01-00 | Gift v. Not a Gift | 06/16/2006 |
| 200624003 | 61.14-00 | Property Transactions | 06/16/2006 |
| 200624002 | 932.00-00 | Coordination of United States and Virgin Islands Income Taxes | 06/16/2006 |
| 200624002 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 06/16/2006 |
| 200624001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/16/2006 |
| 200624001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/16/2006 |
| 200623077 | 408.03-00 | Rollover Contributions | 06/09/2006 |
| 200623076 | 408.03-00 | Rollover Contributions | 06/09/2006 |
| 200623075 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/09/2006 |
| 200623074 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/09/2006 |
| 200623073 | 501.04-01 | Local Associations of Employees | 06/09/2006 |
| 200623072 | 501.07-01 | Profit v. Not for Profit | 06/09/2006 |
| 200623071 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/09/2006 |
| 200623070 | 501.03-05 | Corporations | 06/09/2006 |
| 200623069 | 513.01-00 | Trusts | 06/09/2006 |
