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 24701 - 24725 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201310013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2013 201310012 2632.00-00 Special Rules for Allocation of GST Exemption 03/08/2013 201310012 9100.00-00 Extension of Time for Making Certain Elections 03/08/2013 201310011 2632.00-00 Special Rules for Allocation of GST Exemption 03/08/2013 201310011 9100.00-00 Extension of Time for Making Certain Elections 03/08/2013 201310010 115.00-00 Income of States, Municipalities, etc. 03/08/2013 201310010 115.03-00 Essential Governmental Function 03/08/2013 201310009 1502.75-00 Filing Requirements 03/08/2013 201310008 1362.04-00 Inadvertent Terminations 03/08/2013 201310008 1362.02-03 Passive Investment Income 03/08/2013 201310007 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 03/08/2013 201310006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2013 201310006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2013 201310006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/08/2013 201310005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2013 201310005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2013 201310005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/08/2013 201310004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2013 201310004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2013 201310004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/08/2013 201310003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2013 201310003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2013 201310003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/08/2013 201310002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2013 201310002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2013 Pagination First page « Premye Previous page Anvan … Page 985 Page 986 Page 987 Page 988 Aktyèl paj 989 Page 990 Page 991 Page 992 Page 993 … Next page Apre Last page Anvan »