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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 35626 - 35650 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201024017 | 1223.00-00 | Holding Period of Capital Assets | 06/18/2010 |
| 201024016 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/18/2010 |
| 201024016 | 2601.04-00 | Transitional Rules | 06/18/2010 |
| 201024016 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/18/2010 |
| 201024015 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/18/2010 |
| 201024015 | 2601.04-00 | Transitional Rules | 06/18/2010 |
| 201024015 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/18/2010 |
| 201024014 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/18/2010 |
| 201024014 | 2601.04-00 | Transitional Rules | 06/18/2010 |
| 201024014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/18/2010 |
| 201024013 | 460.00-00 | Special Rules for Long-Term Contracts | 06/18/2010 |
| 201024013 | 460.01-00 | Percentage of Completion - Capitalized Cost Method | 06/18/2010 |
| 201024013 | 460.05-03 | Aggregation Rules | 06/18/2010 |
| 201024013 | 460.07-00 | Change in Method of Accounting for Long-Term Contracts (See Also 446. and451.) | 06/18/2010 |
| 201024013 | 460.09-00 | Proper Reporting Under the Long-Term Contract Method of Accounting | 06/18/2010 |
| 201024012 | 2702.02-02 | Personal Residence in Trust | 06/18/2010 |
| 201024011 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 06/18/2010 |
| 201024010 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/18/2010 |
| 201024010 | 2642.00-00 | Inclusion Ratio | 06/18/2010 |
| 201024009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/18/2010 |
| 201024009 | 2642.00-00 | Inclusion Ratio | 06/18/2010 |
| 201024008 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 06/18/2010 |
| 201024008 | 2207A.00-00 | Right of Recovery in the Case of Certain Marital Deduction Property | 06/18/2010 |
| 201024008 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 06/18/2010 |
| 201024008 | 2519.00-00 | Disposition of Certain Life Estates | 06/18/2010 |
