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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 22801 - 22825 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201442050 | 446.04-03 | Consent Needed | 10/17/2014 |
| 201442049 | 446.04-01 | Correction of Method or Error | 10/17/2014 |
| 201442049 | 446.33-00 | Hedging transactions | 10/17/2014 |
| 201442049 | 481.02-02 | Involuntary | 10/17/2014 |
| 201442048 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/17/2014 |
| 201442047 | 1362.00-00 | Election by Small Business Corporation | 10/17/2014 |
| 201442047 | 1362.04-00 | Inadvertent Terminations | 10/17/2014 |
| 201442046 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/17/2014 |
| 201442046 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/17/2014 |
| 201442046 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/17/2014 |
| 201442046 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/17/2014 |
| 201442045 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/17/2014 |
| 201442045 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/17/2014 |
| 201442045 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/17/2014 |
| 201442045 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/17/2014 |
| 201442044 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/17/2014 |
| 201442044 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/17/2014 |
| 201442044 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/17/2014 |
| 201442044 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/17/2014 |
| 201442043 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/17/2014 |
| 201442043 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/17/2014 |
| 201442043 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/17/2014 |
| 201442043 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/17/2014 |
| 201442042 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/17/2014 |
| 201442042 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/17/2014 |
