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 66251 - 66275 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200043039 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 10/27/2000 200043039 2601.00-00 Tax On Generation Skipping Transfers 10/27/2000 200043038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 10/27/2000 200043037 280G.00-00 Golden Parachute Payments 10/27/2000 200043037 280G.01-00 Definitions 10/27/2000 200043037 280G.01-02 Excess Parachute Payment 10/27/2000 200043036 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/27/2000 200043036 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/27/2000 200043035 565.00-00 Consent Dividends 10/27/2000 200043034 351.00-00 Transfer to Corporation Controlled by Transferor 10/27/2000 200043034 368.00-00 Definitions Relating to Corporate Reorganizations 10/27/2000 200043033 1362.01-03 Late Elections 10/27/2000 200043032 368.09-01 Several Steps 10/27/2000 200043031 2013.00-00 Credit for tax on Prior transfers 10/27/2000 200043031 6166.00-00 Extension of Time to Pay Estate Tax 10/27/2000 200043030 6166.00-00 Extension of Time to Pay Estate Tax 10/27/2000 200043029 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 10/27/2000 200043029 2041.03-00 General Power v. Not a General Power 10/27/2000 200043028 355.01-01 Split-Off 10/27/2000 200043028 368.00-00 Definitions Relating to Corporate Reorganizations 10/27/2000 200043027 1001.01-00 Allocation of Sales Price 10/27/2000 200043027 2501.01-00 Gift v. Not a Gift 10/27/2000 200043027 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 10/27/2000 200043026 1362.01-03 Late Elections 10/27/2000 200043025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/27/2000 Pagination First page « First Previous page Previous … Page 2647 Page 2648 Page 2649 Page 2650 Current page 2651 Page 2652 Page 2653 Page 2654 Page 2655 … Next page Next Last page Last »