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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 59726 - 59750 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200306018 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2003 |
| 200306017 | 2642.00-00 | Inclusion Ratio | 02/07/2003 |
| 200306017 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2003 |
| 200306016 | 2642.00-00 | Inclusion Ratio | 02/07/2003 |
| 200306016 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2003 |
| 200306015 | 2642.01-00 | Inclusion Ratio Defined | 02/07/2003 |
| 200306015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2003 |
| 200306014 | 355.01-02 | Split-Up | 02/07/2003 |
| 200306013 | 1361.00-00 | Definitions | 02/07/2003 |
| 200306013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2003 |
| 200306012 | 355.01-00 | Spin-Off | 02/07/2003 |
| 200306012 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 02/07/2003 |
| 200306012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/07/2003 |
| 200306011 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/07/2003 |
| 200306010 | 61.00-00 | Gross Income v. Not Gross Income | 02/07/2003 |
| 200306010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/07/2003 |
| 200306010 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 02/07/2003 |
| 200306010 | 1223.00-00 | Holding Period of Capital Assets | 02/07/2003 |
| 200306010 | 2501.01-00 | Gift v. Not a Gift | 02/07/2003 |
| 200306010 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 02/07/2003 |
| 200306009 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 02/07/2003 |
| 200306009 | 2055.12-00 | Charitable and Noncharitable Interest (Tax Reform Act of 1969) | 02/07/2003 |
| 200306009 | 2055.12-10 | Reformations of Nonqualifying Interests | 02/07/2003 |
| 200306009 | 664.03-02 | Charitable Remainder Unitrust | 02/07/2003 |
| 200306008 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 02/07/2003 |
