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 42276 - 42300 of 74247jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200804015 61.00-00 Gross Income v. Not Gross Income 01/25/2008 200804015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/25/2008 200804015 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/25/2008 200804015 1223.00-00 Holding Period of Capital Assets 01/25/2008 200804015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/25/2008 200804015 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/25/2008 200804014 2032A.00-00 Valuation of Farm Real Property 01/25/2008 200804014 9100.00-00 Extension of Time for Making Certain Elections 01/25/2008 200804013 2601.00-00 Tax On Generation Skipping Transfers 01/25/2008 200804013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/25/2008 200804013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/25/2008 200804013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/25/2008 200804013 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/25/2008 200804012 9100.00-00 Extension of Time for Making Certain Elections 01/25/2008 200804011 9100.00-00 Extension of Time for Making Certain Elections 01/25/2008 200804010 368.00-00 Definitions Relating to Corporate Reorganizations 01/25/2008 200804010 368.01-00 Statutory Merger or Consolidation (Type "A") 01/25/2008 200804009 1362.04-00 Inadvertent Terminations 01/25/2008 200804008 1362.02-03 Passive Investment Income 01/25/2008 200804007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008 200804007 7701.02-00 Partnerships v. Associations 01/25/2008 200804006 1361.05-00 Qualified Subchapter S Subsidiary 01/25/2008 200804006 9100.00-00 Extension of Time for Making Certain Elections 01/25/2008 200804005 1362.01-03 Late Elections 01/25/2008 200804004 162.36-04 Performance-Based Compensation 01/25/2008 Pagination First page « Premye Previous page Anvan … Page 1688 Page 1689 Page 1690 Page 1691 Aktyèl paj 1692 Page 1693 Page 1694 Page 1695 Page 1696 … Next page Apre Last page Anvan »