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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 51176 - 51200 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200552009 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 12/30/2005 |
| 200552009 | 1223.00-00 | Holding Period of Capital Assets | 12/30/2005 |
| 200552009 | 61.00-00 | Gross Income v. Not Gross Income | 12/30/2005 |
| 200552008 | 877.00-00 | Expatriation to Avoid Tax | 12/30/2005 |
| 200552007 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 12/30/2005 |
| 200552007 | 1441.02-03 | Sale or Exchange of Capital Assets | 12/30/2005 |
| 200552006 | 9100.22-00 | Other | 12/30/2005 |
| 200552005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/30/2005 |
| 200552005 | 355.01-00 | Spin-Off | 12/30/2005 |
| 200552004 | 1502.75-00 | Filing Requirements | 12/30/2005 |
| 200552004 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/30/2005 |
| 200552003 | 9100.22-00 | Other | 12/30/2005 |
| 200552003 | 1503.04-04 | Dual Resident Corporation | 12/30/2005 |
| 200552002 | 118.01-02 | Nonshareholder Contributions | 12/30/2005 |
| 200552002 | 118.02-00 | Contributions in Aid of Construction | 12/30/2005 |
| 200552001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/30/2005 |
| 200551034 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 12/23/2005 |
| 200551034 | 130.00-00 | Certain Personal Injury Liability Assignments | 12/23/2005 |
| 200551033 | 72.20-04 | Substantially Equal Payments | 12/23/2005 |
| 200551032 | 72.20-04 | Substantially Equal Payments | 12/23/2005 |
| 200551031 | 412.06-00 | Minimum Funding Waiver | 12/23/2005 |
| 200551030 | 4971.02-00 | Additional Tax | 12/23/2005 |
| 200551029 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 12/23/2005 |
| 200551028 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 12/23/2005 |
| 200551027 | 408.03-00 | Rollover Contributions | 12/23/2005 |
