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 50001 - 50025 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200527009 103.02-00 State and Local 07/08/2005 200527009 148.06-00 Reasonably Required Reserve or Replacement Fund 07/08/2005 200527008 2601.00-00 Tax On Generation Skipping Transfers 07/08/2005 200527008 2642.00-00 Inclusion Ratio 07/08/2005 200527007 61.00.00-00 PAYMENT 07/08/2005 200527007 643.06-00 Multiple Trusts 07/08/2005 200527007 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/08/2005 200527007 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 07/08/2005 200527007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2005 200527007 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 07/08/2005 200527007 1223.00-00 Holding Period of Capital Assets 07/08/2005 200527007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/08/2005 200527007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/08/2005 200527007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/08/2005 200527007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/08/2005 200527007 2601.00-00 Tax On Generat 07/08/2005 200527006 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/08/2005 200527005 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/08/2005 200527004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/08/2005 200527003 9100.09-00 Section 442; Accounting Periods 07/08/2005 200527002 1362.04-00 Inadvertent Terminations 07/08/2005 200527001 1362.01-03 Late Elections 07/08/2005 200526025 415.01-00 Limitation for Defined Benefit Plans 07/01/2005 200526024 408.03-00 Rollover Contributions 07/01/2005 200526024 9100.00-00 Extension of Time for Making Certain Elections 07/01/2005 Pagination First page « First Previous page Previous … Page 1997 Page 1998 Page 1999 Page 2000 Current page 2001 Page 2002 Page 2003 Page 2004 Page 2005 … Next page Next Last page Last »
