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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 54601 - 54625 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200449025 | 9100.22-00 | Other | 12/03/2004 |
| 200449025 | 1503.04-00 | Dual Consolidated Loss | 12/03/2004 |
| 200449024 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/03/2004 |
| 200449024 | 2652.01-02 | Special Election for QTIP | 12/03/2004 |
| 200449023 | 754.02-00 | Timeliness of Election | 12/03/2004 |
| 200449023 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/03/2004 |
| 200449022 | 2642.01-00 | Inclusion Ratio Defined | 12/03/2004 |
| 200449022 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 12/03/2004 |
| 200449022 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/03/2004 |
| 200449021 | 1362.00-00 | Election by Small Business Corporation | 12/03/2004 |
| 200449020 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/03/2004 |
| 200449020 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/03/2004 |
| 200449019 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/03/2004 |
| 200449019 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/03/2004 |
| 200449018 | 115.00-00 | Income of States, Municipalities, etc. | 12/03/2004 |
| 200449017 | 72.07-00 | Amounts Not Receivable as Annuities | 12/03/2004 |
| 200449017 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 12/03/2004 |
| 200449016 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 12/03/2004 |
| 200449015 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 12/03/2004 |
| 200449014 | 72.07-00 | Amounts Not Receivable as Annuities | 12/03/2004 |
| 200449014 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 12/03/2004 |
| 200449013 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 12/03/2004 |
| 200449012 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 12/03/2004 |
| 200449011 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 12/03/2004 |
| 200449010 | 754.02-00 | Timeliness of Election | 12/03/2004 |
