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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.
- Enter a term in the Find box.
- Click the Search button.
?ang hi?n th? 71626 - 71650 of 75748
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 199951032 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 12/24/1999 |
| 199951031 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 12/24/1999 |
| 199951030 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/24/1999 |
| 199951029 | 2056.07-03 | Qualifying Interest | 12/24/1999 |
| 199951028 | 2601.03-01 | Irrevocable Trusts | 12/24/1999 |
| 199951028 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/24/1999 |
| 199951028 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/24/1999 |
| 199951028 | 1223.00-00 | Holding Period of Capital Assets | 12/24/1999 |
| 199951028 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 12/24/1999 |
| 199951027 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/24/1999 |
| 199951027 | 367.00-00 | Foreign Corporations | 12/24/1999 |
| 199951027 | 897.00-00 | Disposition of Investment in United States Real Property | 12/24/1999 |
| 199951026 | 1362.01-03 | Late Elections | 12/24/1999 |
| 199951025 | 817.08-04 | Look-Through Diversification | 12/24/1999 |
| 199951024 | 118.00-00 | Contributions to the Capital of a Corporation | 12/24/1999 |
| 199951023 | 1361.03-03 | Electing Small Business Trusts | 12/24/1999 |
| 199951022 | 1361.03-03 | Electing Small Business Trusts | 12/24/1999 |
| 199951021 | 1361.03-03 | Electing Small Business Trusts | 12/24/1999 |
| 199951020 | 1361.03-03 | Electing Small Business Trusts | 12/24/1999 |
| 199951019 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/24/1999 |
| 199951018 | 1361.03-03 | Electing Small Business Trusts | 12/24/1999 |
| 199951017 | 1361.03-03 | Electing Small Business Trusts | 12/24/1999 |
| 199951016 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/24/1999 |
| 199951015 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 12/24/1999 |
| 199951015 | 6213.07-01 | Mathematical or Clerical Errors | 12/24/1999 |