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 49376 - 49400 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200539011 1223.00-00 Holding Period of Capital Assets 09/30/2005 200539011 665.00-00 Definitions Applicable to Subpart D 09/30/2005 200539010 2601.01-00 Effective Dates 09/30/2005 200539010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/30/2005 200539010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005 200539010 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/30/2005 200539010 1223.00-00 Holding Period of Capital Assets 09/30/2005 200539010 665.00-00 Definitions Applicable to Subpart D 09/30/2005 200539009 1362.02-03 Passive Investment Income 09/30/2005 200539008 664.00-00 Charitable Remainder Trusts 09/30/2005 200539007 9100.22-00 Other 09/30/2005 200539007 1504.00-00 Definitions 09/30/2005 200539006 115.00-00 Income of States, Municipalities, etc. 09/30/2005 200539005 1362.04-00 Inadvertent Terminations 09/30/2005 200539004 1502.75-00 Filing Requirements 09/30/2005 200539003 42.00-00 Low-Income Housing Credit 09/30/2005 200539003 42.09-01 Federally-Subsidized Buildings 09/30/2005 200539002 1362.01-03 Late Elections 09/30/2005 200539001 2601.01-00 Effective Dates 09/30/2005 200539001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/30/2005 200539001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/30/2005 200539001 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/30/2005 200539001 1223.00-00 Holding Period of Capital Assets 09/30/2005 200539001 665.00-00 Definitions Applicable to Subpart D 09/30/2005 200538040 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/23/2005 Pagination First page « Premye Previous page Anvan … Page 1972 Page 1973 Page 1974 Page 1975 Aktyèl paj 1976 Page 1977 Page 1978 Page 1979 Page 1980 … Next page Apre Last page Anvan »