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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Afiche 37101 - 37125 of 76939
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201006024 | 9100.22-00 | Other | 02/12/2010 |
| 201006023 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/12/2010 |
| 201006023 | 2601.04-00 | Transitional Rules | 02/12/2010 |
| 201006023 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 02/12/2010 |
| 201006023 | 2501.01-00 | Gift v. Not a Gift | 02/12/2010 |
| 201006023 | 2041.03-00 | General Power v. Not a General Power | 02/12/2010 |
| 201006023 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 02/12/2010 |
| 201006022 | 9100.28-00 | Regulation Section 1.1502-20; Loss Disallowance Rule | 02/12/2010 |
| 201006022 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 02/12/2010 |
| 201006021 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/12/2010 |
| 201006021 | 853.00-00 | Foreign Tax Credit Allowed Shareholders | 02/12/2010 |
| 201006021 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 02/12/2010 |
| 201006020 | 856.00-00 | Definition of Real Estate Investment Trust | 02/12/2010 |
| 201006020 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/12/2010 |
| 201006019 | 1362.01-03 | Late Elections | 02/12/2010 |
| 201006018 | 1362.01-03 | Late Elections | 02/12/2010 |
| 201006017 | 1362.04-00 | Inadvertent Terminations | 02/12/2010 |
| 201006017 | 1361.03-02 | Qualified Subchapter S Trusts | 02/12/2010 |
| 201006016 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/12/2010 |
| 201006016 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 02/12/2010 |
| 201006015 | 851.02-00 | Gross Income Requirement | 02/12/2010 |
| 201006014 | 7701.00-00 | Definitions | 02/12/2010 |
| 201006013 | 1362.01-03 | Late Elections | 02/12/2010 |
| 201006012 | 2702.02-02 | Personal Residence in Trust | 02/12/2010 |
| 201006011 | 611.02-03 | Interests Acquired for Services Rendered | 02/12/2010 |
