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 25576 - 25600 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201243009 1362.02-00 Termination of Election 10/26/2012 201243009 1362.04-00 Inadvertent Terminations 10/26/2012 201243008 1361.00-00 Definitions 10/26/2012 201243008 1361.05-00 Qualified Subchapter S Subsidiary 10/26/2012 201243008 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012 201243007 1361.00-00 Definitions 10/26/2012 201243007 1361.05-00 Qualified Subchapter S Subsidiary 10/26/2012 201243007 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012 201243006 2601.03-01 Irrevocable Trusts 10/26/2012 201243006 2501.01-00 Gift v. Not a Gift 10/26/2012 201243006 2001.00-00 Imposition and Rate of Tax 10/26/2012 201243006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/26/2012 201243005 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012 201243005 7701.00-00 Definitions 10/26/2012 201243005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/26/2012 201243004 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012 201243004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 10/26/2012 201243004 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2012 201243004 2519.00-00 Disposition of Certain Life Estates 10/26/2012 201243004 2702.00-00 Special Valuation Rules for Transfers in Trust 10/26/2012 201243004 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 10/26/2012 201243004 2207A.02-00 Recovery With Respect to Gift Tax 10/26/2012 201243004 61.00-00 Gross Income v. Not Gross Income 10/26/2012 201243004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/26/2012 201243004 2654.00-00 Special Rules 10/26/2012 Pagination First page « First Previous page Previous … Page 1020 Page 1021 Page 1022 Page 1023 Current page 1024 Page 1025 Page 1026 Page 1027 Page 1028 … Next page Next Last page Last »
