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 50001 - 50025 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200528022 118.01-02 Nonshareholder Contributions 07/15/2005 200528021 368.06-00 Change in Identity, etc. (Type "F") 07/15/2005 200528020 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005 200528020 2642.00-00 Inclusion Ratio 07/15/2005 200528019 2032A.00-00 Valuation of Farm Real Property 07/15/2005 200528019 9100.22-00 Other 07/15/2005 200528019 2057.00-00 Sales of Certain Employer Securities (Repealed 1989) 07/15/2005 200528018 7702.20-00 Correction of Errors 07/15/2005 200528017 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/15/2005 200528016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2005 200528016 2601.00-00 Tax On Generation Skipping Transfers 07/15/2005 200528016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005 200528015 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 07/15/2005 200528015 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005 200528014 1362.01-03 Late Elections 07/15/2005 200528013 338.02-00 Qualified Stock Purchase 07/15/2005 200528012 1362.01-03 Late Elections 07/15/2005 200528011 1033.01-00 General Rule 07/15/2005 200528010 2642.00-00 Inclusion Ratio 07/15/2005 200528010 9100.00-00 Extension of Time for Making Certain Elections 07/15/2005 200528009 2601.00-00 Tax On Generation Skipping Transfers 07/15/2005 200528009 61.00-00 Gross Income v. Not Gross Income 07/15/2005 200528009 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/15/2005 200528009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2005 200528009 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 07/15/2005 Pagination First page « First Previous page Previous … Page 1997 Page 1998 Page 1999 Page 2000 Current page 2001 Page 2002 Page 2003 Page 2004 Page 2005 … Next page Next Last page Last »