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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 56876 - 56900 of 77556
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200420011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/14/2004 |
| 200420011 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/14/2004 |
| 200420011 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 05/14/2004 |
| 200420011 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/14/2004 |
| 200420010 | 2652.01-00 | Transferor Defined | 05/14/2004 |
| 200420010 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/14/2004 |
| 200420009 | 1362.01-03 | Late Elections | 05/14/2004 |
| 200420008 | 7701.00-00 | Definitions | 05/14/2004 |
| 200420008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/14/2004 |
| 200420007 | 2055.08-00 | Disclaimers | 05/14/2004 |
| 200420007 | 2518.03-00 | Undivided Portion of an Interest | 05/14/2004 |
| 200420006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/14/2004 |
| 200420006 | 355.01-01 | Split-Off | 05/14/2004 |
| 200420005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/14/2004 |
| 200420005 | 355.01-01 | Split-Off | 05/14/2004 |
| 200420004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/14/2004 |
| 200420004 | 355.01-01 | Split-Off | 05/14/2004 |
| 200420003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/14/2004 |
| 200420003 | 355.01-01 | Split-Off | 05/14/2004 |
| 200420002 | 806.00-00 | Small Life Insurance Company Deduction | 05/14/2004 |
| 200420001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/14/2004 |
| 200420001 | 355.01-01 | Split-Off | 05/14/2004 |
| 200419038 | 402.01-00 | Exempt Trust | 05/07/2004 |
| 200419037 | 72.02-00 | Investment in Contract | 05/07/2004 |
| 200419037 | 72.07-00 | Amounts Not Receivable as Annuities | 05/07/2004 |
