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 20626 - 20650 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201436007 1361.03-03 Electing Small Business Trusts 09/05/2014 201436006 1361.03-03 Electing Small Business Trusts 09/05/2014 201436005 61.00-00 Gross Income v. Not Gross Income 09/05/2014 201436005 817.00-00 Treatment of Variable Contracts 09/05/2014 201436004 1362.01-03 Late Elections 09/05/2014 201436003 2033.00-00 Property in Which Decedent Had an Interest 09/05/2014 201436003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/05/2014 201436003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/05/2014 201436003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/05/2014 201436003 2041.03-00 General Power v. Not a General Power 09/05/2014 201436003 2501.01-00 Gift v. Not a Gift 09/05/2014 201436003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014 201436003 2601.03-01 Irrevocable Trusts 09/05/2014 201436002 9100.22-00 Other 09/05/2014 201436002 992.02-00 Election 09/05/2014 201436001 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 09/05/2014 201436000 6110.00-00 Index for Public Inspection of Written Determination 09/05/2014 201435015 501.03-08 Educational Organizations 08/29/2014 201435014 1042.01-00 Nonrecognition of Gain 08/29/2014 201435013 141.01-01 Business Use Test 08/29/2014 201435013 148.00-00 Arbitrage 08/29/2014 201435013 148.02-00 Higher Yielding Investment 08/29/2014 201435012 1502.98-08 Limitation on Use of Credits and Net Capital Losses 08/29/2014 201435012 9100.22-00 Other 08/29/2014 201435011 832.06-02 Unpaid Losses 08/29/2014 Pagination First page « First Previous page Previous … Page 822 Page 823 Page 824 Page 825 Current page 826 Page 827 Page 828 Page 829 Page 830 … Next page Next Last page Last »
