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 47051 - 47075 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200624008 9100.00-00 Extension of Time for Making Certain Elections 06/16/2006 200624007 7701.00-00 Definitions 06/16/2006 200624007 9100.00-00 Extension of Time for Making Certain Elections 06/16/2006 200624006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2006 200624005 1286.00-00 Tax Treatment of Stripped Bonds 06/16/2006 200624004 2601.03-01 Irrevocable Trusts 06/16/2006 200624004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/16/2006 200624004 2501.01-00 Gift v. Not a Gift 06/16/2006 200624004 61.14-00 Property Transactions 06/16/2006 200624003 2601.03-01 Irrevocable Trusts 06/16/2006 200624003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/16/2006 200624003 2501.01-00 Gift v. Not a Gift 06/16/2006 200624003 61.14-00 Property Transactions 06/16/2006 200624002 932.00-00 Coordination of United States and Virgin Islands Income Taxes 06/16/2006 200624002 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/16/2006 200624001 368.04-00 Assets for Control of Transferee (Type "D") 06/16/2006 200624001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/16/2006 200623077 408.03-00 Rollover Contributions 06/09/2006 200623076 408.03-00 Rollover Contributions 06/09/2006 200623075 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/09/2006 200623074 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/09/2006 200623073 501.04-01 Local Associations of Employees 06/09/2006 200623072 501.07-01 Profit v. Not for Profit 06/09/2006 200623071 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/09/2006 200623070 501.03-05 Corporations 06/09/2006 Pagination First page « First Previous page Previous … Page 1879 Page 1880 Page 1881 Page 1882 Current page 1883 Page 1884 Page 1885 Page 1886 Page 1887 … Next page Next Last page Last »
