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 50976 - 51000 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200513005 1361.03-03 Electing Small Business Trusts 04/01/2005 200513005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/01/2005 200513005 2601.00-00 Tax On Generation Skipping Transfers 04/01/2005 200513004 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/01/2005 200513004 1223.00-00 Holding Period of Capital Assets 04/01/2005 200513004 1361.03-03 Electing Small Business Trusts 04/01/2005 200513004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/01/2005 200513004 2601.00-00 Tax On Generation Skipping Transfers 04/01/2005 200513004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/01/2005 200513003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/01/2005 200513003 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/01/2005 200513003 1223.00-00 Holding Period of Capital Assets 04/01/2005 200513003 1361.03-03 Electing Small Business Trusts 04/01/2005 200513003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/01/2005 200513003 2601.00-00 Tax On Generation Skipping Transfers 04/01/2005 200513002 856.01-00 Income Requirements 04/01/2005 200513001 1362.01-00 Eligible v. Ineligible 04/01/2005 200512035 408.03-00 Rollover Contributions 03/25/2005 200512035 404.15-00 Amount of Deduction 03/25/2005 200512034 4971.02-00 Additional Tax 03/25/2005 200512033 412.06-00 Minimum Funding Waiver 03/25/2005 200512032 412.06-00 Minimum Funding Waiver 03/25/2005 200512031 412.06-00 Minimum Funding Waiver 03/25/2005 200512030 412.06-00 Minimum Funding Waiver 03/25/2005 200512029 402.08-00 Rollover Contributions 03/25/2005 Pagination First page « First Previous page Previous … Page 2036 Page 2037 Page 2038 Page 2039 Current page 2040 Page 2041 Page 2042 Page 2043 Page 2044 … Next page Next Last page Last »
