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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 51376 - 51400 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200549007 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/09/2005 |
| 200549007 | 816.01-00 | Definition Life Insurance Company | 12/09/2005 |
| 200549007 | 1502.19-00 | Excess Losses | 12/09/2005 |
| 200549007 | 1502.80-00 | Applicability of Other Provisions of Law | 12/09/2005 |
| 200549007 | 1503.05-00 | Life Insurance ISP - Loss Utilization in a Life-Nonlife Consolidated Return | 12/09/2005 |
| 200549006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/09/2005 |
| 200549005 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/09/2005 |
| 200549004 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 12/09/2005 |
| 200549004 | 901.01-04 | Dual Capacity Taxpayers | 12/09/2005 |
| 200549003 | 2642.00-00 | Inclusion Ratio | 12/09/2005 |
| 200549003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2005 |
| 200549002 | 1362.01-03 | Late Elections | 12/09/2005 |
| 200549001 | 2642.00-00 | Inclusion Ratio | 12/09/2005 |
| 200549001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2005 |
| 200548035 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 12/02/2005 |
| 200548035 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 12/02/2005 |
| 200548035 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 12/02/2005 |
| 200548035 | 2601.03-01 | Irrevocable Trusts | 12/02/2005 |
| 200548035 | 672.00-00 | Definitions and Rules | 12/02/2005 |
| 200548035 | 674.00-00 | Power to Control Beneficial Enjoyment | 12/02/2005 |
| 200548035 | 675.00-00 | Administrative Powers | 12/02/2005 |
| 200548035 | 677.00-00 | Income for Benefit of Grantor | 12/02/2005 |
| 200548035 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 12/02/2005 |
| 200548034 | 412.06-00 | Minimum Funding Waiver | 12/02/2005 |
| 200548033 | 412.06-00 | Minimum Funding Waiver | 12/02/2005 |
