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 20901 - 20925 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201432008 2632.00-00 Special Rules for Allocation of GST Exemption 08/08/2014 201432008 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014 201432007 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014 201432006 1362.02-00 Termination of Election 08/08/2014 201432006 1362.02-02 Ceases to be Small Business Corporation 08/08/2014 201432006 1362.04-00 Inadvertent Terminations 08/08/2014 201432005 2033.00-00 Property in Which Decedent Had an Interest 08/08/2014 201432005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/08/2014 201432005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/08/2014 201432005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 08/08/2014 201432005 2041.03-00 General Power v. Not a General Power 08/08/2014 201432005 2501.01-00 Gift v. Not a Gift 08/08/2014 201432005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/08/2014 201432005 2601.03-01 Irrevocable Trusts 08/08/2014 201432004 2642.00-00 Inclusion Ratio 08/08/2014 201432004 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014 201432003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/08/2014 201432002 367.00-00 Foreign Corporations 08/08/2014 201432001 1362.04-00 Inadvertent Terminations 08/08/2014 201432000 6110.00-00 Index for Public Inspection of Written Determination 08/08/2014 201431038 9100.00-00 Extension of Time for Making Certain Elections 08/01/2014 201431038 408.00-00 Individual Retirement Accounts 08/01/2014 201431037 402.06-00 Amounts Distributed or Made Available to Beneficiary 08/01/2014 201431036 408.03-00 Rollover Contributions 08/01/2014 201431035 408.03-00 Rollover Contributions 08/01/2014 Pagination First page « First Previous page Previous … Page 833 Page 834 Page 835 Page 836 Current page 837 Page 838 Page 839 Page 840 Page 841 … Next page Next Last page Last »
