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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 54626 - 54650 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200449010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/03/2004 |
| 200449009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/03/2004 |
| 200449008 | 468A.04-02 | Revised Schedules | 12/03/2004 |
| 200449007 | 1362.02-03 | Passive Investment Income | 12/03/2004 |
| 200449006 | 2601.03-01 | Irrevocable Trusts | 12/03/2004 |
| 200449006 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 12/03/2004 |
| 200449006 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 12/03/2004 |
| 200449006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/03/2004 |
| 200449005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/03/2004 |
| 200449005 | 1362.00-00 | Election by Small Business Corporation | 12/03/2004 |
| 200449004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/03/2004 |
| 200449003 | 468A.06-03 | Disposition of Interest | 12/03/2004 |
| 200449002 | 2642.01-00 | Inclusion Ratio Defined | 12/03/2004 |
| 200449002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/03/2004 |
| 200449001 | 163.17-00 | Repurchase Premium | 12/03/2004 |
| 200448055 | 412.06-00 | Minimum Funding Waiver | 11/26/2004 |
| 200448054 | 412.06-00 | Minimum Funding Waiver | 11/26/2004 |
| 200448053 | 412.06-00 | Minimum Funding Waiver | 11/26/2004 |
| 200448052 | 408.03-00 | Rollover Contributions | 11/26/2004 |
| 200448051 | 4943.04-03 | Business Enterprise | 11/26/2004 |
| 200448050 | 4943.04-03 | Business Enterprise | 11/26/2004 |
| 200448049 | 4943.04-03 | Business Enterprise | 11/26/2004 |
| 200448048 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 11/26/2004 |
| 200448048 | 512.02-00 | Partnerships | 11/26/2004 |
| 200448047 | 1273.02-00 | Issue Price | 11/26/2004 |
