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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 52926 - 52950 of 77583
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200536015 | 2056.07-00 | Qualified Terminable Interest Property | 09/09/2005 |
| 200536014 | 71.00-00 | Alimony--Separate Maintenance Payments | 09/09/2005 |
| 200536013 | 642.03-00 | Charitable Deduction | 09/09/2005 |
| 200536013 | 671.03-00 | Allocation of Income and Deductions | 09/09/2005 |
| 200536013 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 09/09/2005 |
| 200536012 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/09/2005 |
| 200536011 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/09/2005 |
| 200536010 | 9100.09-00 | Section 442; Accounting Periods | 09/09/2005 |
| 200536009 | 355.01-01 | Split-Off | 09/09/2005 |
| 200536008 | 332.00-00 | Complete Liquidation of Subsidiaries | 09/09/2005 |
| 200536008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/09/2005 |
| 200536008 | 355.01-00 | Spin-Off | 09/09/2005 |
| 200536008 | 351.02-00 | Series of Transactions | 09/09/2005 |
| 200536007 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/09/2005 |
| 200536007 | 2501.01-00 | Gift v. Not a Gift | 09/09/2005 |
| 200536007 | 2652.01-00 | Transferor Defined | 09/09/2005 |
| 200536007 | 2033.01-00 | Interest v. No Interest at Time of Death | 09/09/2005 |
| 200536006 | 6427.00-00 | Fuels Not Used for Taxable Purposes | 09/09/2005 |
| 200536005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/09/2005 |
| 200536004 | 1362.02-03 | Passive Investment Income | 09/09/2005 |
| 200536003 | 852.10-00 | Taxable Income of a Regulated Investment Company | 09/09/2005 |
| 200536002 | 852.10-00 | Taxable Income of a Regulated Investment Company | 09/09/2005 |
| 200536001 | 1362.01-03 | Late Elections | 09/09/2005 |
| 200535032 | 412.06-00 | Minimum Funding Waiver | 09/02/2005 |
| 200535032 | 4971.02-00 | Additional Tax | 09/02/2005 |
