)
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 56901 - 56925 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200406040 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/06/2004 |
| 200406040 | 2601.03-01 | Irrevocable Trusts | 02/06/2004 |
| 200406039 | 2032.00-00 | Alternate Valuation | 02/06/2004 |
| 200406038 | 468A.04-02 | Revised Schedules | 02/06/2004 |
| 200406037 | 468A.04-02 | Revised Schedules | 02/06/2004 |
| 200406036 | 468A.04-02 | Revised Schedules | 02/06/2004 |
| 200406035 | 468A.04-02 | Revised Schedules | 02/06/2004 |
| 200406034 | 468A.04-02 | Revised Schedules | 02/06/2004 |
| 200406033 | 2632.01-00 | Time and Manner of Allocation | 02/06/2004 |
| 200406033 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2004 |
| 200406032 | 861.09-06 | Asset Method of Apportionment | 02/06/2004 |
| 200406031 | 301.01-00 | Dividend in Property | 02/06/2004 |
| 200406031 | 305.01-00 | Stock Dividends | 02/06/2004 |
| 200406030 | 1362.01-03 | Late Elections | 02/06/2004 |
| 200406029 | 1362.01-03 | Late Elections | 02/06/2004 |
| 200406028 | 146.07-00 | Carryforward of Allocation | 02/06/2004 |
| 200406028 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2004 |
| 200406027 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/06/2004 |
| 200406026 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 02/06/2004 |
| 200406025 | 1295.02-02 | Retroactive Elections | 02/06/2004 |
| 200406024 | 115.00-00 | Income of States, Municipalities, etc. | 02/06/2004 |
| 200406023 | 9100.09-00 | Section 442; Accounting Periods | 02/06/2004 |
| 200406022 | 9100.09-00 | Section 442; Accounting Periods | 02/06/2004 |
| 200406021 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 02/06/2004 |
| 200406020 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/06/2004 |
