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 48701 - 48725 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200547010 2601.00-00 Tax On Generation Skipping Transfers 11/25/2005 200547009 9100.22-00 Other 11/25/2005 200547009 1503.04-00 Dual Consolidated Loss 11/25/2005 200547008 1362.01-03 Late Elections 11/25/2005 200547007 423.00-00 Employee Stock Purchase Plans 11/25/2005 200547006 162.36-02 Covered Employees 11/25/2005 200547005 468A.04-02 Revised Schedules 11/25/2005 200547004 1502.31-01 Stock Basis After a Group Structure Change 11/25/2005 200547004 9100.22-00 Other 11/25/2005 200547003 453.09-01 Alternative Basis Recovery 11/25/2005 200547002 877.00-00 Expatriation to Avoid Tax 11/25/2005 200547001 877.00-00 Expatriation to Avoid Tax 11/25/2005 200546055 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/18/2005 200546055 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/18/2005 200546055 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/18/2005 200546055 2601.03-01 Irrevocable Trusts 11/18/2005 200546055 672.00-00 Definitions and Rules 11/18/2005 200546055 674.00-00 Power to Control Beneficial Enjoyment 11/18/2005 200546055 675.00-00 Administrative Powers 11/18/2005 200546055 677.00-00 Income for Benefit of Grantor 11/18/2005 200546055 678.00-00 Person Other Than Grantor Treated as Substantial Owner 11/18/2005 200546054 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/18/2005 200546054 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/18/2005 200546054 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/18/2005 200546054 2601.03-01 Irrevocable Trusts 11/18/2005 Pagination First page « First Previous page Previous … Page 1945 Page 1946 Page 1947 Page 1948 Current page 1949 Page 1950 Page 1951 Page 1952 Page 1953 … Next page Next Last page Last »