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 49951 - 49975 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200528016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2005 200528016 2601.00-00 Tax On Generation Skipping Transfers 07/15/2005 200528016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005 200528015 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 07/15/2005 200528015 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005 200528014 1362.01-03 Late Elections 07/15/2005 200528013 338.02-00 Qualified Stock Purchase 07/15/2005 200528012 1362.01-03 Late Elections 07/15/2005 200528011 1033.01-00 General Rule 07/15/2005 200528010 2642.00-00 Inclusion Ratio 07/15/2005 200528010 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005 200528009 2601.00-00 Tax On Generation Skipping Transfers 07/15/2005 200528009 61.00-00 Gross Income v. Not Gross Income 07/15/2005 200528009 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/15/2005 200528009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005 200528009 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 07/15/2005 200528009 2501.01-00 Gift v. Not a Gift 07/15/2005 200528008 277.03-00 Deductions Attributable to Members 07/15/2005 200528007 2652.01-02 Special Election for QTIP 07/15/2005 200528007 9100.00-00 (blank) 07/15/2005 200528007 2632.01-00 Time and Manner of Allocation 07/15/2005 200528006 1362.00-00 Election by Small Business Corporation 07/15/2005 200528006 1362.01-00 Eligible v. Ineligible 07/15/2005 200528005 1362.04-00 Inadvertent Terminations 07/15/2005 200528005 1361.03-00 Certain Trusts Permitted as Shareholders 07/15/2005 Pagination First page « First Previous page Previous … Page 1995 Page 1996 Page 1997 Page 1998 Current page 1999 Page 2000 Page 2001 Page 2002 Page 2003 … Next page Next Last page Last »
