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 29826 - 29850 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201118020 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 05/06/2011 201118019 6330.00-00 Collection Due Process - Levy 05/06/2011 201118018 6404.00-00 Abatements 05/06/2011 201118017 6404.00-00 Abatements 05/06/2011 201118016 1362.01-03 Late Elections 05/06/2011 201118015 856.01-00 Income Requirements 05/06/2011 201118014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/06/2011 201118014 2702.02-02 Personal Residence in Trust 05/06/2011 201118013 2032.01-00 Exercise of Election 05/06/2011 201118013 9100.00-00 Extension of Time for Making Certain Elections 05/06/2011 201118012 148.00-00 Arbitrage 05/06/2011 201118011 1362.02-03 Passive Investment Income 05/06/2011 201118010 9100.22-00 Other 05/06/2011 201118010 992.02-00 Election 05/06/2011 201118009 1382.00-00 Taxable Income of Cooperatives 05/06/2011 201118009 199.06-00 Agricultural and Horticultural Cooperatives 05/06/2011 201118008 1362.04-00 Inadvertent Terminations 05/06/2011 201118007 2056.07-00 Qualified Terminable Interest Property 05/06/2011 201118007 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 05/06/2011 201118007 2519.00-00 Disposition of Certain Life Estates 05/06/2011 201118007 2702.00-00 Special Valuation Rules for Transfers in Trust 05/06/2011 201118007 61.00-00 Gross Income v. Not Gross Income 05/06/2011 201118007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/06/2011 201118006 9100.00-00 Extension of Time for Making Certain Elections 05/06/2011 201118006 2632.00-00 Special Rules for Allocation of GST Exemption 05/06/2011 Pagination First page « First Previous page Previous … Page 1190 Page 1191 Page 1192 Page 1193 Current page 1194 Page 1195 Page 1196 Page 1197 Page 1198 … Next page Next Last page Last »