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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.
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Showing 65426 - 65450 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200127042 | 2036.07-00 | Life Insurance Trusts | 07/06/2001 |
| 200127042 | 2038.04-00 | Insurance Trusts | 07/06/2001 |
| 200127042 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 07/06/2001 |
| 200127041 | 265.01-00 | Allocation of Expenses Between Exempt and Non-Exempt Income | 07/06/2001 |
| 200127040 | 61.00-00 | Gross Income v. Not Gross Income | 07/06/2001 |
| 200127039 | 71.00-00 | Alimony--Separate Maintenance Payments | 07/06/2001 |
| 200127038 | 664.00-00 | Charitable Remainder Trusts | 07/06/2001 |
| 200127038 | 2055.09-00 | Modification of Will | 07/06/2001 |
| 200127038 | 2055.12-00 | Charitable and Noncharitable Interest (Tax Reform Act of 1969) | 07/06/2001 |
| 200127038 | 2056.08-00 | Special Rule for Charitable Remainder Trusts | 07/06/2001 |
| 200127037 | 643.06-00 | Multiple Trusts | 07/06/2001 |
| 200127037 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/06/2001 |
| 200127037 | 1015.03-00 | Transfer in Trust After December 31, 1920 | 07/06/2001 |
| 200127037 | 1223.00-00 | Holding Period of Capital Assets | 07/06/2001 |
| 200127037 | 2033.00-00 | Property in Which Decedent Had an Interest | 07/06/2001 |
| 200127037 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 07/06/2001 |
| 200127037 | 2041.01-00 | Pre-1942 Powers | 07/06/2001 |
| 200127037 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/06/2001 |
| 200127037 | 2514.01-00 | Power Created on or Before October 21, 1942 | 07/06/2001 |
| 200127037 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/06/2001 |
| 200127035 | 338.01-02 | Time in which Election must be made | 07/06/2001 |
| 200127035 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 07/06/2001 |
| 200127034 | 1362.01-03 | Late Elections | 07/06/2001 |
| 200127033 | 115.00-00 | Income of States, Municipalities, etc. | 07/06/2001 |
| 200127032 | 1362.01-03 | Late Elections | 07/06/2001 |
