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 20526 - 20550 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201436043 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/05/2014 201436043 1223.00-00 Holding Period of Capital Assets 09/05/2014 201436043 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/05/2014 201436043 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/05/2014 201436043 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/05/2014 201436043 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014 201436043 2601.00-00 Tax On Generation Skipping Transfers 09/05/2014 201436043 61.00-00 Gross Income v. Not Gross Income 09/05/2014 201436043 643.00-00 Definitions Applicable to Subparts A, B, C, and D 09/05/2014 201436043 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 09/05/2014 201436043 662.00-00 Inclusion of Amounts in Gross Income of Beneficiar 09/05/2014 201436042 1362.04-00 Inadvertent Terminations 09/05/2014 201436041 9100.22-00 Other 09/05/2014 201436041 992.02-00 Election 09/05/2014 201436040 9100.00-00 Extension of Time for Making Certain Elections 09/05/2014 201436039 1361.00-00 Definitions 09/05/2014 201436039 1361.03-02 Qualified Subchapter S Trusts 09/05/2014 201436038 167.22-01 Normalization Rules 09/05/2014 201436037 167.22-01 Normalization Rules 09/05/2014 201436036 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/05/2014 201436035 1362.04-00 Inadvertent Terminations 09/05/2014 201436034 368.01-00 Statutory Merger or Consolidation (Type "A") 09/05/2014 201436033 351.00-00 Transfer to Corporation Controlled by Transferor 09/05/2014 201436033 355.01-00 Spin-Off 09/05/2014 201436033 355.03-00 Active Business 09/05/2014 Pagination First page « Premye Previous page Anvan … Page 818 Page 819 Page 820 Page 821 Aktyèl paj 822 Page 823 Page 824 Page 825 Page 826 … Next page Apre Last page Anvan »
