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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 54426 - 54450 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200451029 | 2642.00-00 | Inclusion Ratio | 12/17/2004 |
| 200451029 | 2652.01-02 | Special Election for QTIP | 12/17/2004 |
| 200451029 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/17/2004 |
| 200451028 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/17/2004 |
| 200451027 | 41.00-00 | Credit for Increasing Research Activities | 12/17/2004 |
| 200451026 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/17/2004 |
| 200451025 | 1362.04-00 | Inadvertent Terminations | 12/17/2004 |
| 200451024 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 12/17/2004 |
| 200451024 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/17/2004 |
| 200451023 | 9100.22-00 | Other | 12/17/2004 |
| 200451023 | 1503.04-04 | Dual Resident Corporation | 12/17/2004 |
| 200451022 | 61.40-00 | Governmental Benefits and Subsidies | 12/17/2004 |
| 200451021 | 1368.00-00 | Distributions | 12/17/2004 |
| 200451020 | 168.29-02 | Tax-Exempt Use Property | 12/17/2004 |
| 200451019 | 1362.01-03 | Late Elections | 12/17/2004 |
| 200451018 | 877.00-00 | Expatriation to Avoid Tax | 12/17/2004 |
| 200451017 | 9100.22-00 | Other | 12/17/2004 |
| 200451016 | 9100.22-00 | Other | 12/17/2004 |
| 200451015 | 9100.22-00 | Other | 12/17/2004 |
| 200451014 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 12/17/2004 |
| 200451013 | 1502.75-10 | When Group Remains in Existence | 12/17/2004 |
| 200451012 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/17/2004 |
| 200451011 | 1362.04-00 | Inadvertent Terminations | 12/17/2004 |
| 200451010 | 1362.02-03 | Passive Investment Income | 12/17/2004 |
| 200451009 | 1362.01-03 | Late Elections | 12/17/2004 |
