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 1426 - 1450 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202343014 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343013 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343012 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343011 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343010 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343009 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343008 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343007 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343006 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343005 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343004 7701.00-00 Definitions 10/27/2023 202343004 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023 202343004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/27/2023 202343003 897.00-00 Disposition of Investment in United States Real Property 10/27/2023 202343002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/27/2023 202343002 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023 Pagination First page « First Previous page Previous … Page 54 Page 55 Page 56 Page 57 Current page 58 Page 59 Page 60 Page 61 Page 62 … Next page Next Last page Last »