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 18876 - 18900 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201510029 2632.00-00 Special Rules for Allocation of GST Exemption 03/06/2015 201510029 9100.00-00 Extension of Time for Making Certain Elections 03/06/2015 201510028 7701.00-00 Definitions 03/06/2015 201510028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/06/2015 201510027 9100.04-00 Section 168; MACRS 03/06/2015 201510026 45.00-00 Electricity Produced from Certain Renewable Sources 03/06/2015 201510025 108.01-01 Title 11 Case 03/06/2015 201510025 108.03-00 Meaning of Terms and Special Rules 03/06/2015 201510024 754.02-00 Timeliness of Election 03/06/2015 201510024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/06/2015 201510023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015 201510023 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015 201510023 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/06/2015 201510023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015 201510023 2601.00-00 Tax On Generation Skipping Transfers 03/06/2015 201510022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015 201510022 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015 201510022 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/06/2015 201510022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015 201510022 2601.00-00 Tax On Generation Skipping Transfers 03/06/2015 201510021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015 201510021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015 201510021 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/06/2015 201510021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015 201510021 2601.00-00 Tax On Generation Skipping Transfers 03/06/2015 Pagination First page « First Previous page Previous … Page 752 Page 753 Page 754 Page 755 Current page 756 Page 757 Page 758 Page 759 Page 760 … Next page Next Last page Last »
