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 27576 - 27600 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201208009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/24/2012 201208009 7701.00-00 Definitions 02/24/2012 201208008 1382.00-00 Taxable Income of Cooperatives 02/24/2012 201208007 856.00-00 Definition of Real Estate Investment Trust 02/24/2012 201208006 2601.03-01 Irrevocable Trusts 02/24/2012 201208006 2501.01-00 Gift v. Not a Gift 02/24/2012 201208005 2001.00-00 Imposition and Rate of Tax 02/24/2012 201208005 2518.00-00 Disclaimers 02/24/2012 201208005 2601.00-00 Tax On Generation Skipping Transfers 02/24/2012 201208004 2601.03-01 Irrevocable Trusts 02/24/2012 201208004 2501.01-00 Gift v. Not a Gift 02/24/2012 201208004 2041.03-00 General Power v. Not a General Power 02/24/2012 201208004 61.00-00 Gross Income v. Not Gross Income 02/24/2012 201208004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/24/2012 201208003 2601.03-01 Irrevocable Trusts 02/24/2012 201208003 2501.01-00 Gift v. Not a Gift 02/24/2012 201208003 2041.03-00 General Power v. Not a General Power 02/24/2012 201208003 61.00-00 Gross Income v. Not Gross Income 02/24/2012 201208003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/24/2012 201208002 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/24/2012 201208001 1502.21-00 Consolidated Net Operating Loss Deduction 02/24/2012 201208001 9100.22-00 Other 02/24/2012 201207014 412.06-00 Minimum Funding Waiver 02/17/2012 201207013 408.03-00 Rollover Contributions 02/17/2012 201207012 4945.04-04 Grants to Individuals 02/17/2012 Pagination First page « First Previous page Previous … Page 1100 Page 1101 Page 1102 Page 1103 Current page 1104 Page 1105 Page 1106 Page 1107 Page 1108 … Next page Next Last page Last »