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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 56751 - 56775 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200409004 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 02/27/2004 |
| 200409004 | 2642.01-00 | Inclusion Ratio Defined | 02/27/2004 |
| 200409004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2004 |
| 200409003 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/27/2004 |
| 200409003 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/27/2004 |
| 200409003 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/27/2004 |
| 200409002 | 2642.00-00 | Inclusion Ratio | 02/27/2004 |
| 200409002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2004 |
| 200409001 | 302.00-00 | Distributions in Redemption of Stock | 02/27/2004 |
| 200409001 | 302.01-00 | Not Essentially Equivalent to a Dividend | 02/27/2004 |
| 200409001 | 302.01-04 | Meaningful Reduction of Interest | 02/27/2004 |
| 200409001 | 302.05-00 | Constructive Ownership | 02/27/2004 |
| 200408035 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 02/20/2004 |
| 200408035 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/20/2004 |
| 200408035 | 4941.04-00 | Definition of Self-Dealing | 02/20/2004 |
| 200408035 | 4942.03-05 | Qualifying Distribution | 02/20/2004 |
| 200408035 | 4943.03-00 | Definition of Excess Business Holdings | 02/20/2004 |
| 200408035 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/20/2004 |
| 200408035 | 4945.04-05 | Grants to Organizations | 02/20/2004 |
| 200408035 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 02/20/2004 |
| 200408035 | 4945.04-04 | Grants to Individuals | 02/20/2004 |
| 200408034 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 02/20/2004 |
| 200408034 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/20/2004 |
| 200408034 | 4941.04-00 | Definition of Self-Dealing | 02/20/2004 |
| 200408034 | 4942.03-05 | Qualifying Distribution | 02/20/2004 |
