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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 67176 - 67200 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200112042 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/23/2001 |
| 200112041 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/23/2001 |
| 200112040 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/23/2001 |
| 200112039 | 1362.01-03 | Late Elections | 03/23/2001 |
| 200112038 | 1001.02-00 | Amount Realized | 03/23/2001 |
| 200112038 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/23/2001 |
| 200112037 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/23/2001 |
| 200112036 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/23/2001 |
| 200112035 | 1362.02-03 | Passive Investment Income | 03/23/2001 |
| 200112034 | 1362.00-00 | Election by Small Business Corporation | 03/23/2001 |
| 200112033 | 9100.09-00 | Section 442; Accounting Periods | 03/23/2001 |
| 200112032 | 1362.02-03 | Passive Investment Income | 03/23/2001 |
| 200112031 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/23/2001 |
| 200112031 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/23/2001 |
| 200112031 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 03/23/2001 |
| 200112031 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 03/23/2001 |
| 200112030 | 924.01-00 | Definition of Foreign Trading Gross Receipts | 03/23/2001 |
| 200112030 | 1001.02-00 | Amount Realized | 03/23/2001 |
| 200112029 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/23/2001 |
| 200112029 | 7701.00-00 | Definitions | 03/23/2001 |
| 200112028 | 115.00-00 | Income of States, Municipalities, etc. | 03/23/2001 |
| 200112027 | 1362.01-03 | Late Elections | 03/23/2001 |
| 200112026 | 468A.04-02 | Revised Schedules | 03/23/2001 |
| 200112025 | 170.11-05 | Qualified Appreciated Stock | 03/23/2001 |
| 200112024 | 170.11-05 | Qualified Appreciated Stock | 03/23/2001 |
