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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 54101 - 54125 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200502022 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/14/2005 |
| 200502021 | 1362.04-00 | Inadvertent Terminations | 01/14/2005 |
| 200502020 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502019 | 42.04-03 | Restrictions on Existing Buildings | 01/14/2005 |
| 200502018 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/14/2005 |
| 200502018 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/14/2005 |
| 200502018 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/14/2005 |
| 200502017 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/14/2005 |
| 200502017 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/14/2005 |
| 200502017 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/14/2005 |
| 200502016 | 355.01-00 | Spin-Off | 01/14/2005 |
| 200502016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/14/2005 |
| 200502015 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502014 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 01/14/2005 |
| 200502014 | 2501.01-00 | Gift v. Not a Gift | 01/14/2005 |
| 200502013 | 216.01-02 | Gross Income Requirement | 01/14/2005 |
| 200502012 | 141.01-01 | Business Use Test | 01/14/2005 |
| 200502011 | 9100.22-00 | Other | 01/14/2005 |
| 200502011 | 1503.04-04 | Dual Resident Corporation | 01/14/2005 |
| 200502010 | 355.01-01 | Split-Off | 01/14/2005 |
| 200502009 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/14/2005 |
| 200502008 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/14/2005 |
| 200502007 | 468A.04-02 | Revised Schedules | 01/14/2005 |
| 200502006 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/14/2005 |
| 200502005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/14/2005 |
