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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 54051 - 54075 of 77651
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200519008 | 2632.01-00 | Time and Manner of Allocation | 05/13/2005 |
| 200519008 | 2652.01-02 | Special Election for QTIP | 05/13/2005 |
| 200519007 | 985.00-00 | Functional Currency | 05/13/2005 |
| 200519006 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 05/13/2005 |
| 200519006 | 2642.00-00 | Inclusion Ratio | 05/13/2005 |
| 200519006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2005 |
| 200519005 | 956.00-00 | Investment of Earnings in U.S. Property | 05/13/2005 |
| 200519004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/13/2005 |
| 200519004 | 2652.01-00 | Transferor Defined | 05/13/2005 |
| 200519004 | 2652.01-02 | Special Election for QTIP | 05/13/2005 |
| 200519003 | 41.00-00 | Credit for Increasing Research Activities | 05/13/2005 |
| 200519002 | 61.00-00 | Gross Income v. Not Gross Income | 05/13/2005 |
| 200519002 | 61.13-07 | Refund of Taxes or Duties | 05/13/2005 |
| 200519002 | 61.13-00 | Refunds and Reimbursements | 05/13/2005 |
| 200519002 | 61.44-00 | Recovery of Items Previously Deducted--Tax Benefit | 05/13/2005 |
| 200519002 | 61.44-01 | Tax Refund | 05/13/2005 |
| 200519002 | 111.00-00 | Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) | 05/13/2005 |
| 200519002 | 111.06-00 | Tax Refunds | 05/13/2005 |
| 200519002 | 6041.00-00 | Information at Source | 05/13/2005 |
| 200519001 | 1362.01-03 | Late Elections | 05/13/2005 |
| 200518087 | 408.03-00 | Rollover Contributions | 05/06/2005 |
| 200518086 | 412.06-00 | Minimum Funding Waiver | 05/06/2005 |
| 200518085 | 408.03-00 | Rollover Contributions | 05/06/2005 |
| 200518084 | 408.03-00 | Rollover Contributions | 05/06/2005 |
| 200518083 | 408.03-00 | Rollover Contributions | 05/06/2005 |
