)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 55326 - 55350 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200438035 | 355.01-00 | Spin-Off | 09/17/2004 |
| 200438035 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/17/2004 |
| 200438034 | 1362.04-00 | Inadvertent Terminations | 09/17/2004 |
| 200438033 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 09/17/2004 |
| 200438032 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 09/17/2004 |
| 200438031 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 09/17/2004 |
| 200438030 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 09/17/2004 |
| 200438029 | 704.01-00 | Partnership Agreement | 09/17/2004 |
| 200438028 | 2519.00-00 | Disposition of Certain Life Estates | 09/17/2004 |
| 200438028 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 09/17/2004 |
| 200438027 | 9100.22-00 | Other | 09/17/2004 |
| 200438027 | 1503.04-04 | Dual Resident Corporation | 09/17/2004 |
| 200438026 | 2601.04-00 | Transitional Rules | 09/17/2004 |
| 200438026 | 61.00-00 | Gross Income v. Not Gross Income | 09/17/2004 |
| 200438026 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/17/2004 |
| 200438026 | 2501.01-00 | Gift v. Not a Gift | 09/17/2004 |
| 200438026 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 09/17/2004 |
| 200438025 | 9100.01-00 | Section 42; Low-Income Housing Credit | 09/17/2004 |
| 200438024 | 9100.09-00 | Section 442; Accounting Periods | 09/17/2004 |
| 200438023 | 1362.01-03 | Late Elections | 09/17/2004 |
| 200438022 | 9100.22-00 | Other | 09/17/2004 |
| 200438022 | 1503.04-04 | Dual Resident Corporation | 09/17/2004 |
| 200438021 | 468A.04-02 | Revised Schedules | 09/17/2004 |
| 200438021 | 468A.03-04 | Formulas or Other Methods | 09/17/2004 |
| 200438020 | 468A.04-02 | Revised Schedules | 09/17/2004 |
