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 43226 - 43250 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200736002 2036.11-00 Transfer v. Not a Transfer 09/07/2007 200736002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/07/2007 200736002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/07/2007 200736002 61.00-00 Gross Income v. Not Gross Income 09/07/2007 200736002 643.06-00 Multiple Trusts 09/07/2007 200736002 661.02-01 Substantial Authority 09/07/2007 200736002 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 09/07/2007 200736002 1001.15-01 Determination Under the Facts 09/07/2007 200736002 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 09/07/2007 200736002 1223.00-00 Holding Period of Capital Assets 09/07/2007 200736002 2501.01-00 Gift v. Not a Gift 09/07/2007 200736001 9100.22-00 Other 09/07/2007 200736001 992.02-00 Election 09/07/2007 200735031 501.04-01 Local Associations of Employees 08/31/2007 200735030 501.07-01 Profit v. Not for Profit 08/31/2007 200735029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/31/2007 200735028 501.07-01 Profit v. Not for Profit 08/31/2007 200735027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/31/2007 200735026 301.00-00 Distributions of Property 08/31/2007 200735026 368.06-00 Change in Identity, etc. (Type "F") 08/31/2007 200735025 355.01-00 Spin-Off 08/31/2007 200735025 355.03-00 Active Business 08/31/2007 200735025 355.03-01 Five-Year Requirement 08/31/2007 200735025 368.04-00 Assets for Control of Transferee (Type "D") 08/31/2007 200735024 368.06-00 Change in Identity, etc. (Type "F") 08/31/2007 Pagination First page « First Previous page Previous … Page 1726 Page 1727 Page 1728 Page 1729 Current page 1730 Page 1731 Page 1732 Page 1733 Page 1734 … Next page Next Last page Last »
