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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 51126 - 51150 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200601017 | 9100.22-00 | Other | 01/06/2006 |
| 200601016 | 1504.00-00 | Definitions | 01/06/2006 |
| 200601015 | 1504.00-00 | Definitions | 01/06/2006 |
| 200601014 | 41.00-00 | Credit for Increasing Research Activities | 01/06/2006 |
| 200601013 | 41.00-00 | Credit for Increasing Research Activities | 01/06/2006 |
| 200601012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/06/2006 |
| 200601012 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/06/2006 |
| 200601012 | 1223.00-00 | Holding Period of Capital Assets | 01/06/2006 |
| 200601012 | 2501.01-00 | Gift v. Not a Gift | 01/06/2006 |
| 200601012 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 01/06/2006 |
| 200601011 | 9100.09-00 | Section 442; Accounting Periods | 01/06/2006 |
| 200601010 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/06/2006 |
| 200601009 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 01/06/2006 |
| 200601008 | 7701.00-00 | Definitions | 01/06/2006 |
| 200601008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/06/2006 |
| 200601007 | 61.00.00-00 | PAYMENT | 01/06/2006 |
| 200601006 | 61.00-00 | Gross Income v. Not Gross Income | 01/06/2006 |
| 200601005 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 01/06/2006 |
| 200601005 | 451.02-00 | Claim of Right | 01/06/2006 |
| 200601004 | 1362.01-03 | Late Elections | 01/06/2006 |
| 200601003 | 664.03-02 | Charitable Remainder Unitrust | 01/06/2006 |
| 200601003 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/06/2006 |
| 200601003 | 4946.01-00 | Disqualified Person | 01/06/2006 |
| 200601002 | 7701.00-00 | Definitions | 01/06/2006 |
| 200601002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/06/2006 |
