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 52076 - 52100 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200446026 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/12/2004 200446025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. 07/26/2004 200446024 263A.04-04 Administrative, Service, or Support Activities Allocation Methods 11/12/2004 200446023 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 11/12/2004 200446022 4161.00-00 Sporting Goods Taxes 11/12/2004 200446021 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 11/12/2004 200446021 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/12/2004 200446020 2601.03-01 Irrevocable Trusts 11/12/2004 200446019 2601.03-01 Irrevocable Trusts 11/12/2004 200446018 2601.00-00 Tax On Generation Skipping Transfers 11/12/2004 200446018 2041.02-00 Post-1942 Powers 11/12/2004 200446018 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/12/2004 200446018 2514.02-00 Power Created After October 21, 1942 11/12/2004 200446017 2601.00-00 Tax On Generation Skipping Transfers 11/12/2004 200446017 2041.02-00 Post-1942 Powers 11/12/2004 200446017 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/12/2004 200446017 2514.02-00 Power Created After October 21, 1942 11/12/2004 200446016 2601.00-00 Tax On Generation Skipping Transfers 11/12/2004 200446016 2041.02-00 Post-1942 Powers 11/12/2004 200446016 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/12/2004 200446016 2514.02-00 Power Created After October 21, 1942 11/12/2004 200446015 1362.01-03 Late Elections 11/12/2004 200446014 1362.01-03 Late Elections 11/12/2004 200446013 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/12/2004 200446012 1362.01-03 Late Elections 11/12/2004 Pagination First page « First Previous page Previous … Page 2080 Page 2081 Page 2082 Page 2083 Current page 2084 Page 2085 Page 2086 Page 2087 Page 2088 … Next page Next Last page Last »
