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 12476 - 12500 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201744007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017 201744007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017 201744006 1014.00-00 Basis of Property Acquired From a Decedent 11/03/2017 201744006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/03/2017 201744006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/03/2017 201744006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017 201744006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017 201744005 9100.04-00 Section 168; MACRS 11/03/2017 201744004 1295.02-02 Retroactive Elections 11/03/2017 201744003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/03/2017 201744002 7701.00-00 Definitions 11/03/2017 201744001 7701.00-00 Definitions 11/03/2017 201744001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/03/2017 201744000 6110.00-00 Index for Public Inspection of Written Determination 11/03/2017 201743019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/27/2017 201743019 501.03-30 Organizational and Operational Tests 10/27/2017 201743018 501.03-05 Corporations 10/27/2017 201743018 501.03-30 Organizational and Operational Tests 10/27/2017 201743018 501.36-01 Section 501(c)(3) Organizations 10/27/2017 201743017 355.06-00 Device 10/27/2017 201743016 1362.01-03 Late Elections 10/27/2017 201743015 1362.00-00 Election by Small Business Corporation 10/27/2017 201743015 1362.04-00 Inadvertent Terminations 10/27/2017 201743014 911.11-03 Reelection 10/27/2017 201743013 2032A.00-00 Valuation of Farm Real Property 10/27/2017 Pagination First page « First Previous page Previous … Page 496 Page 497 Page 498 Page 499 Current page 500 Page 501 Page 502 Page 503 Page 504 … Next page Next Last page Last »