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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 54651 - 54675 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200502031 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/14/2005 |
| 200502031 | 1223.00-00 | Holding Period of Capital Assets | 01/14/2005 |
| 200502031 | 643.06-00 | Multiple Trusts | 01/14/2005 |
| 200502030 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502029 | 9100.09-00 | Section 442; Accounting Periods | 01/14/2005 |
| 200502028 | 41.00-00 | Credit for Increasing Research Activities | 01/14/2005 |
| 200502027 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502026 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502025 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502024 | 1362.04-00 | Inadvertent Terminations | 01/14/2005 |
| 200502023 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/14/2005 |
| 200502022 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/14/2005 |
| 200502021 | 1362.04-00 | Inadvertent Terminations | 01/14/2005 |
| 200502020 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502019 | 42.04-03 | Restrictions on Existing Buildings | 01/14/2005 |
| 200502018 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/14/2005 |
| 200502018 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/14/2005 |
| 200502018 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/14/2005 |
| 200502017 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/14/2005 |
| 200502017 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/14/2005 |
| 200502017 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/14/2005 |
| 200502016 | 355.01-00 | Spin-Off | 01/14/2005 |
| 200502016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/14/2005 |
| 200502015 | 1362.01-03 | Late Elections | 01/14/2005 |
| 200502014 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 01/14/2005 |
