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. Showing 26601 - 26625 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201223021 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/08/2012 201223020 501.33-00 Private v. Public Interest Served 06/08/2012 201223019 6402.00-00 Authority to Make Credits or Refunds 06/08/2012 201223018 6330.00-00 Collection Due Process - Levy 06/08/2012 201223017 6330.00-00 Collection Due Process - Levy 06/08/2012 201223016 6212.07-00 Further Deficiency Notice Restricted 06/08/2012 201223015 461.06-01 Accrual Basis 06/08/2012 201223014 167.22-01 Normalization Rules 06/08/2012 201223013 1362.01-03 Late Elections 06/08/2012 201223012 61.00-00 Gross Income v. Not Gross Income 06/08/2012 201223012 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 06/08/2012 201223012 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 06/08/2012 201223012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/08/2012 201223012 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 06/08/2012 201223012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/08/2012 201223012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 06/08/2012 201223012 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/08/2012 201223012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/08/2012 201223012 2601.00-00 Tax On Generation Skipping Transfers 06/08/2012 201223011 528.00-00 Certain Homeowners Associations 06/08/2012 201223011 9100.34-00 Section 528 Election to be Treated as Homeowner Association 06/08/2012 201223010 7701.00-00 Definitions 06/08/2012 201223010 9100.00-00 Extension of Time for Making Certain Elections 06/08/2012 201223010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/08/2012 201223009 7701.00-00 Definitions 06/08/2012 Pagination First page « First Previous page Previous … Page 1061 Page 1062 Page 1063 Page 1064 Current page 1065 Page 1066 Page 1067 Page 1068 Page 1069 … Next page Next Last page Last »
