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 67226 - 67250 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200030027 4942.03-05 Qualifying Distribution 07/28/2000 200030027 4943.04-03 Business Enterprise 07/28/2000 200030026 170.00-00 Charitable, Etc. Contributions and Gifts 07/28/2000 200030026 509.00-00 Private Foundation Defined 07/28/2000 200030026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/28/2000 200030025 4945.00-00 Excise Taxes on Taxable Expenditures 07/28/2000 200030025 4945.01-00 Initial 10% Tax on Expenditures 07/28/2000 200030023 63.01-01 Eligibility 07/28/2000 200030022 66.00-00 Treatment of Community Income 07/28/2000 200030021 877.01-00 Principal Purpose--the Avoidance of Tax 07/28/2000 200030020 1362.04-00 Inadvertent Terminations 07/28/2000 200030019 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/28/2000 200030019 1361.03-01 Grantor Trusts 07/28/2000 200030019 1361.03-03 Electing Small Business Trusts 07/28/2000 200030019 2033.00-00 Property in Which Decedent Had an Interest 07/28/2000 200030018 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/28/2000 200030018 1361.03-01 Grantor Trusts 07/28/2000 200030018 1361.03-03 Electing Small Business Trusts 07/28/2000 200030018 2033.00-00 Property in Which Decedent Had an Interest 07/28/2000 200030017 368.03-00 Stock for Property (Type "C") 07/28/2000 200030016 368.03-00 Stock for Property (Type "C") 07/28/2000 200030015 368.03-00 Stock for Property (Type "C") 07/28/2000 200030014 642.03-00 Charitable Deduction 07/28/2000 200030014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 07/28/2000 200030014 2511.00-00 Transfers in General (Gift v. Not a Gift) 07/28/2000 Pagination First page « First Previous page Previous … Page 2686 Page 2687 Page 2688 Page 2689 Current page 2690 Page 2691 Page 2692 Page 2693 Page 2694 … Next page Next Last page Last »