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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 55276 - 55300 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200446021 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 11/12/2004 |
| 200446020 | 2601.03-01 | Irrevocable Trusts | 11/12/2004 |
| 200446019 | 2601.03-01 | Irrevocable Trusts | 11/12/2004 |
| 200446018 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/12/2004 |
| 200446018 | 2041.02-00 | Post-1942 Powers | 11/12/2004 |
| 200446018 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/12/2004 |
| 200446018 | 2514.02-00 | Power Created After October 21, 1942 | 11/12/2004 |
| 200446017 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/12/2004 |
| 200446017 | 2041.02-00 | Post-1942 Powers | 11/12/2004 |
| 200446017 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/12/2004 |
| 200446017 | 2514.02-00 | Power Created After October 21, 1942 | 11/12/2004 |
| 200446016 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/12/2004 |
| 200446016 | 2041.02-00 | Post-1942 Powers | 11/12/2004 |
| 200446016 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/12/2004 |
| 200446016 | 2514.02-00 | Power Created After October 21, 1942 | 11/12/2004 |
| 200446015 | 1362.01-03 | Late Elections | 11/12/2004 |
| 200446014 | 1362.01-03 | Late Elections | 11/12/2004 |
| 200446013 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 11/12/2004 |
| 200446012 | 1362.01-03 | Late Elections | 11/12/2004 |
| 200446011 | 337.14-00 | Conversion to Tax Exempt | 11/12/2004 |
| 200446011 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 11/12/2004 |
| 200446011 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 11/12/2004 |
| 200446011 | 1502.13-00 | Intercompany Transactions | 11/12/2004 |
| 200446010 | 1362.04-00 | Inadvertent Terminations | 11/12/2004 |
| 200446009 | 1362.02-03 | Passive Investment Income | 11/12/2004 |
