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. Afiche 50201 - 50225 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200524003 355.01-01 Split-Off 06/17/2005 200524002 2601.00-00 Tax On Generation Skipping Transfers 06/17/2005 200524002 2501.01-00 Gift v. Not a Gift 06/17/2005 200524002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/17/2005 200524002 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/17/2005 200524002 1223.00-00 Holding Period of Capital Assets 06/17/2005 200524002 643.06-00 Multiple Trusts 06/17/2005 200524001 162.35-00 Health Insurance Costs of Self Employed Individuals 06/17/2005 200523035 61.00-00 Gross Income v. Not Gross Income 06/10/2005 200523035 61.03-00 Loan or Mortgage v. Sale 06/10/2005 200523035 61.43-00 Form v. Substance 06/10/2005 200523035 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 06/10/2005 200523035 451.01-00 Annual Theory 06/10/2005 200523034 412.06-00 Minimum Funding Waiver 06/10/2005 200523033 404.11-00 Year of Deduction 06/10/2005 200523032 408.03-00 Rollover Contributions 06/10/2005 200523031 408.03-00 Rollover Contributions 06/10/2005 200523030 408.03-00 Rollover Contributions 06/10/2005 200523029 9100.00-00 Extension of Time for Making Certain Elections 06/10/2005 200523028 9100.00-00 Extension of Time for Making Certain Elections 06/10/2005 200523027 408.03-00 Rollover Contributions 06/10/2005 200523026 408.03-00 Rollover Contributions 06/10/2005 200523025 401.29-02 Special Distribution Requirements 06/10/2005 200523024 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/10/2005 200523023 42.00-00 Low-Income Housing Credit 06/10/2005 Pagination First page « Premye Previous page Anvan … Page 2005 Page 2006 Page 2007 Page 2008 Aktyèl paj 2009 Page 2010 Page 2011 Page 2012 Page 2013 … Next page Apre Last page Anvan »