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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 53176 - 53200 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200519019 | 355.01-01 | Split-Off | 05/13/2005 |
| 200519019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/13/2005 |
| 200519018 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519018 | 7701.00-00 | Definitions | 05/13/2005 |
| 200519017 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519017 | 7701.00-00 | Definitions | 05/13/2005 |
| 200519016 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519016 | 7701.00-00 | Definitions | 05/13/2005 |
| 200519015 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519015 | 7701.00-00 | Definitions | 05/13/2005 |
| 200519014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519014 | 7701.00-00 | Definitions | 05/13/2005 |
| 200519013 | 2642.01-00 | Inclusion Ratio Defined | 05/13/2005 |
| 200519013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519012 | 2642.01-00 | Inclusion Ratio Defined | 05/13/2005 |
| 200519012 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519011 | 83.00-00 | Property Transferred in Connection With Performance of Services | 05/13/2005 |
| 200519010 | 877.00-00 | Expatriation to Avoid Tax | 05/13/2005 |
| 200519009 | 2642.01-00 | Inclusion Ratio Defined | 05/13/2005 |
| 200519009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519008 | 2642.01-00 | Inclusion Ratio Defined | 05/13/2005 |
| 200519008 | 2632.01-00 | Time and Manner of Allocation | 05/13/2005 |
| 200519008 | 2652.01-02 | Special Election for QTIP | 05/13/2005 |
| 200519007 | 985.00-00 | Functional Currency | 05/13/2005 |
| 200519006 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 05/13/2005 |
