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 47551 - 47575 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200617008 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 04/28/2006 200617007 9100.22-00 Other 04/28/2006 200617007 1503.04-04 Dual Resident Corporation 04/28/2006 200617006 1361.01-04 More than One Class of Stock 04/28/2006 200617005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2006 200617004 643.01-00 Distributable Net Income 04/28/2006 200617003 42.10-05 No Recapture on Disposition Where Bond Posted 04/28/2006 200617002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/28/2006 200617002 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/28/2006 200617002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2006 200617002 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/28/2006 200617002 1223.00-00 Holding Period of Capital Assets 04/28/2006 200617001 642.03-03 Paid or Permanently Set Aside 04/28/2006 200617001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2006 200617001 2601.03-01 Irrevocable Trusts 04/28/2006 200617001 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/28/2006 200616047 414.09-00 Certain Employee Contributions 04/21/2006 200616046 72.20-04 Substantially Equal Payments 04/21/2006 200616045 72.20-04 Substantially Equal Payments 04/21/2006 200616044 408.03-00 Rollover Contributions 04/21/2006 200616043 408.03-00 Rollover Contributions 04/21/2006 200616042 408.03-00 Rollover Contributions 04/21/2006 200616041 401.06-00 Required Distributions 04/21/2006 200616041 401.06-02 Employee Dies Before Entire Interest Distributed 04/21/2006 200616041 408.06-00 Distributions 04/21/2006 Pagination First page « First Previous page Previous … Page 1899 Page 1900 Page 1901 Page 1902 Current page 1903 Page 1904 Page 1905 Page 1906 Page 1907 … Next page Next Last page Last »
