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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 55001 - 55025 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200443039 | 408.03-00 | Rollover Contributions | 10/22/2004 |
| 200443038 | 408.03-00 | Rollover Contributions | 10/22/2004 |
| 200443037 | 408.03-00 | Rollover Contributions | 10/22/2004 |
| 200443036 | 408.03-00 | Rollover Contributions | 10/22/2004 |
| 200443035 | 408.03-00 | Rollover Contributions | 10/22/2004 |
| 200443034 | 408.03-00 | Rollover Contributions | 10/22/2004 |
| 200443033 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/22/2004 |
| 200443032 | 311.02-00 | Distributions of Appreciated Property | 10/22/2004 |
| 200443031 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 10/22/2004 |
| 200443030 | 2518.00-00 | Disclaimers | 10/22/2004 |
| 200443029 | 817.08-04 | Look-Through Diversification | 10/22/2004 |
| 200443028 | 7701.00-00 | Definitions | 10/22/2004 |
| 200443028 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/22/2004 |
| 200443027 | 2056.07-00 | Qualified Terminable Interest Property | 10/22/2004 |
| 200443027 | 2652.01-02 | Special Election for QTIP | 10/22/2004 |
| 200443027 | 2654.00-00 | Special Rules | 10/22/2004 |
| 200443027 | 9100.22-00 | Other | 10/22/2004 |
| 200443026 | 7701.00-00 | Definitions | 10/22/2004 |
| 200443026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/22/2004 |
| 200443025 | 2652.01-02 | Special Election for QTIP | 10/22/2004 |
| 200443025 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/22/2004 |
| 200443024 | 1362.02-03 | Passive Investment Income | 10/22/2004 |
| 200443023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/22/2004 |
| 200443023 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/22/2004 |
| 200443023 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/22/2004 |
