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 52001 - 52025 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200448040 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 11/26/2004 200448040 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 11/26/2004 200448040 1223.00-00 Holding Period of Capital Assets 11/26/2004 200448040 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/26/2004 200448040 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/26/2004 200448040 2501.01-00 Gift v. Not a Gift 11/26/2004 200448040 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004 200448039 41.01-00 Alternative Incremental Credit 11/26/2004 200448038 2056.01-00 Terminable Interests 11/26/2004 200448037 1362.04-00 Inadvertent Terminations 11/26/2004 200448036 1256.00-00 Section 1256 Contracts Marked to Market 11/26/2004 200448035 9100.22-00 Other 11/26/2004 200448035 1503.04-00 Dual Consolidated Loss 11/26/2004 200448034 1256.00-00 Section 1256 Contracts Marked to Market 11/26/2004 200448033 1362.01-03 Late Elections 11/26/2004 200448032 9100.00-00 Extension of Time for Making Certain Elections 11/26/2004 200448031 9100.22-00 Other 11/26/2004 200448031 877.08-00 Ruling Submission by Expatriating Long-Term Resident 11/26/2004 200448030 1362.01-03 Late Elections 11/26/2004 200448029 2057.00-00 Qualified Family Business Interests 11/26/2004 200448029 9100.22-00 Other 11/26/2004 200448028 41.00-00 Credit for Increasing Research Activities 11/26/2004 200448027 9100.00-00 Extension of Time for Making Certain Elections 11/26/2004 200448026 877.01-00 Principal Purpose--the Avoidance of Tax 11/26/2004 200448025 877.01-00 Principal Purpose--the Avoidance of Tax 11/26/2004 Pagination First page « Premye Previous page Anvan … Page 2077 Page 2078 Page 2079 Page 2080 Aktyèl paj 2081 Page 2082 Page 2083 Page 2084 Page 2085 … Next page Apre Last page Anvan »