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 71126 - 71150 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199936032 7701.03-00 Association v. Trust 09/10/1999 199936031 2522.02-04 Guaranteed Annuity and Unitrust Interests 09/10/1999 199936031 2033.00-00 Property in Which Decedent Had an Interest 09/10/1999 199936031 170.00-00 Charitable, Etc. Contributions and Gifts 09/10/1999 199936031 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/10/1999 199936031 1361.03-01 Grantor Trusts 09/10/1999 199936031 4943.00-00 Excise Taxes on Excess Business Holdings 09/10/1999 199936030 104.03-00 Damages 09/10/1999 199936029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/10/1999 199936029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/10/1999 199936028 1362.01-03 Late Elections 09/10/1999 199936027 1362.01-03 Late Elections 09/10/1999 199936026 468.04-00 Revocation of Election, Separate Reserves 09/10/1999 199936026 468.03-00 Allocation for Property where Election not in Effect 09/10/1999 199936025 468.04-00 Revocation of Election, Separate Reserves 09/10/1999 199936025 468.03-00 Allocation for Property where Election not in Effect 09/10/1999 199936024 351.00-00 Transfer to Corporation Controlled by Transferor 09/10/1999 199936024 368.00-00 Definitions Relating to Corporate Reorganizations 09/10/1999 199936024 368.06-00 Change in Identity, etc. (Type "F") 09/10/1999 199936023 1362.02-03 Passive Investment Income 09/10/1999 199936022 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999 199936022 469.10-00 Other Definitions and Rules 09/10/1999 199936021 704.00-00 Partner's Distributive Share 09/10/1999 199936020 704.00-00 Partner's Distributive Share 09/10/1999 199936019 704.00-00 Partner's Distributive Share 09/10/1999 Pagination First page « First Previous page Previous … Page 2842 Page 2843 Page 2844 Page 2845 Current page 2846 Page 2847 Page 2848 Page 2849 Page 2850 … Next page Next Last page Last »