)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 50226 - 50250 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200617002 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 04/28/2006 |
| 200617002 | 1223.00-00 | Holding Period of Capital Assets | 04/28/2006 |
| 200617001 | 642.03-03 | Paid or Permanently Set Aside | 04/28/2006 |
| 200617001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/28/2006 |
| 200617001 | 2601.03-01 | Irrevocable Trusts | 04/28/2006 |
| 200617001 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/28/2006 |
| 200616047 | 414.09-00 | Certain Employee Contributions | 04/21/2006 |
| 200616046 | 72.20-04 | Substantially Equal Payments | 04/21/2006 |
| 200616045 | 72.20-04 | Substantially Equal Payments | 04/21/2006 |
| 200616044 | 408.03-00 | Rollover Contributions | 04/21/2006 |
| 200616043 | 408.03-00 | Rollover Contributions | 04/21/2006 |
| 200616042 | 408.03-00 | Rollover Contributions | 04/21/2006 |
| 200616041 | 401.06-00 | Required Distributions | 04/21/2006 |
| 200616041 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 04/21/2006 |
| 200616041 | 408.06-00 | Distributions | 04/21/2006 |
| 200616040 | 401.06-00 | Required Distributions | 04/21/2006 |
| 200616040 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 04/21/2006 |
| 200616040 | 408.06-00 | Distributions | 04/21/2006 |
| 200616039 | 401.06-00 | Required Distributions | 04/21/2006 |
| 200616039 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 04/21/2006 |
| 200616039 | 408.06-00 | Distributions | 04/21/2006 |
| 200616038 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2006 |
| 200616037 | 6033.01-00 | Exempt v. Non Exempt From Filing | 04/21/2006 |
| 200616036 | 6033.01-00 | Exempt v. Non Exempt From Filing | 04/21/2006 |
| 200616035 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/21/2006 |
