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 43676 - 43700 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200728034 83.03-01 Substantial Risk of Forfeiture 07/13/2007 200728033 2601.00-00 Tax On Generation Skipping Transfers 07/13/2007 200728032 1221.00-00 Capital Asset v. Not a Capital Asset 07/13/2007 200728031 2601.00-00 Tax On Generation Skipping Transfers 07/13/2007 200728031 2501.01-00 Gift v. Not a Gift 07/13/2007 200728031 61.00-00 Gross Income v. Not Gross Income 07/13/2007 200728031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2007 200728031 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 07/13/2007 200728031 1223.00-00 Holding Period of Capital Assets 07/13/2007 200728031 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/13/2007 200728030 9100.00-00 Extension of Time for Making Certain Elections 07/13/2007 200728030 7701.00-00 Definitions 07/13/2007 200728029 355.01-01 Split-Off 07/13/2007 200728029 1361.00-00 Definitions 07/13/2007 200728028 1362.04-00 Inadvertent Terminations 07/13/2007 200728027 1362.04-00 Inadvertent Terminations 07/13/2007 200728026 664.00-00 Charitable Remainder Trusts 07/13/2007 200728026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2007 200728026 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 07/13/2007 200728026 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/13/2007 200728025 851.00-00 Definition of Regulated Investment Company 07/13/2007 200728025 7704.03-00 Qualifying Income 07/13/2007 200728024 468A.05-08 Disqualification of Fund 07/13/2007 200728023 7701.00-00 Definitions 07/13/2007 200728022 1362.01-03 Late Elections 07/13/2007 Pagination First page « First Previous page Previous … Page 1744 Page 1745 Page 1746 Page 1747 Current page 1748 Page 1749 Page 1750 Page 1751 Page 1752 … Next page Next Last page Last »