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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 53526 - 53550 of 76964
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200517023 | 1504.00-00 | Definitions | 04/29/2005 |
| 200517022 | 1362.01-03 | Late Elections | 04/29/2005 |
| 200517021 | 1362.01-03 | Late Elections | 04/29/2005 |
| 200517020 | 7701.03-06 | Liquidating Trusts | 04/29/2005 |
| 200517019 | 1362.01-03 | Late Elections | 04/29/2005 |
| 200517018 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 04/29/2005 |
| 200517017 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 04/29/2005 |
| 200517016 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 04/29/2005 |
| 200517015 | 7701.00-00 | Definitions | 04/29/2005 |
| 200517015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/29/2005 |
| 200517014 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 04/29/2005 |
| 200517013 | 1362.00-00 | Election by Small Business Corporation | 04/29/2005 |
| 200517012 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 04/29/2005 |
| 200517011 | 1362.02-03 | Passive Investment Income | 04/29/2005 |
| 200517010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/29/2005 |
| 200517009 | 2601.03-01 | Irrevocable Trusts | 04/29/2005 |
| 200517009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/29/2005 |
| 200517008 | 877.00-00 | Expatriation to Avoid Tax | 04/29/2005 |
| 200517007 | 877.00-00 | Expatriation to Avoid Tax | 04/29/2005 |
| 200517006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/29/2005 |
| 200517006 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 04/29/2005 |
| 200517006 | 1223.00-00 | Holding Period of Capital Assets | 04/29/2005 |
| 200517006 | 1361.03-03 | Electing Small Business Trusts | 04/29/2005 |
| 200517006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/29/2005 |
| 200517006 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/29/2005 |
