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 49601 - 49625 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200534015 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/26/2005 200534014 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/26/2005 200534013 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 08/26/2005 200534012 2601.03-01 Irrevocable Trusts 08/26/2005 200534012 2041.03-00 General Power v. Not a General Power 08/26/2005 200534012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/26/2005 200534011 2601.03-01 Irrevocable Trusts 08/26/2005 200534011 2041.03-00 General Power v. Not a General Power 08/26/2005 200534011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/26/2005 200534010 9100.00-00 Extension of Time for Making Certain Elections 08/26/2005 200534009 1362.04-00 Inadvertent Terminations 08/26/2005 200534008 1362.04-00 Inadvertent Terminations 08/26/2005 200534007 1362.04-00 Inadvertent Terminations 08/26/2005 200534006 355.01-00 Spin-Off 08/26/2005 200534006 368.04-00 Assets for Control of Transferee (Type "D") 08/26/2005 200534005 355.01-00 Spin-Off 08/26/2005 200534004 2057.00-00 Qualified Family Business Interests 08/26/2005 200534004 9100.00-00 Extension of Time for Making Certain Elections 08/26/2005 200534003 9100.00-00 Extension of Time for Making Certain Elections 08/26/2005 200534003 469.03-03 Definition of Activity 08/26/2005 200534002 9100.22-00 Other 08/26/2005 200534001 1362.01-03 Late Elections 08/26/2005 200533025 9100.00-00 Extension of Time for Making Certain Elections 08/19/2005 200533024 4945.00-00 Excise Taxes on Taxable Expenditures 08/19/2005 200533023 1273.01-00 Definition of Original Issue Discount 08/19/2005 Pagination First page « First Previous page Previous … Page 1981 Page 1982 Page 1983 Page 1984 Current page 1985 Page 1986 Page 1987 Page 1988 Page 1989 … Next page Next Last page Last »