2005 Chief Counsel's Written Determinations

200530000 to 200539999

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Taxpayer-specific rulings or determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. Technical advice memoranda are written memoranda furnished by the National Office of the IRS upon request of a district director or chief appeals officer pursuant to annual review procedures. Chief Counsel advice are written advice or instructions prepared by the Office of Chief Counsel and issued to field or service center employees of the IRS or Office of Chief Counsel.

It is important to note that pursuant to 26 USC § 6110(j)(3), such items cannot be used or cited as precedent.

All files below are in the Adobe Acrobat PDF Format.

Release Date: July 29, 2005   #30001-30033
200530001   200530002   200530003   200530004   200530005   200530006   200530007   200530008   200530009   200530010   200530011   200530012   200530013   200530014   200530015   200530016   200530017   200530018   200530019   200530020   200530021   200530022   200530023   200530024   200530025   200530026   200530027   200530028   200530029   200530030   200530031   200530032   200530033  

Release Date: August 5, 2005   #31001-31031
200531001   200531002   200531003   200531004   200531005   200531006   200531007   200531008   200531009   200531010   200531011   200531012   200531013   200531014   200531015   200531016   200531017   200531018   200531019   200531020   200531021   200531022   200531023   200531024   200531025   200531026   200531027   200531028   200531029   200531030   200531031  

Release Date: August 12, 2005   #32001-32062
200532001   200532002   200532003   200532004   200532005   200532005   200532007   200532008   200532009   200532010   200532011   200532012   200532013   200532014   200532015   200532016   200532017   200532018   200532019   200532020   200532021   200532022   200532023   200532024   200532025   200532026   200532027   200532028   200532029   200532030   200532031   200532032   200532033   200532034   200532035   200532036   200532037   200532038   200532039   200532040   200532041   200532042   200532043   200532044   200532045   200532046   200532047   200532048   200532049   200532050   200532051   200532052   200532053   200532054   200532055   200532056   200532057   200532058   200532059   200532060   200532061   200532062  

Release Date: August 19, 2005   #33001-33025
200533001   200533002   200533003   200533004   200533005   200533006   200533007   200533008   200533009   200533010   200533011   200533012   200533013   200533014   200533015   200533017   200533018   200533019   200533020   200533021   200533022   200533023   200533024   200533025  

Release Date: August 26, 2005   #34001-34028
200534001   200534002   200534003   200534004   200534005   200534006   200534007   200534008   200534009   200534010   200534011   200534012   200534013   200534014   200534015   200534016   200534017   200534018   200534019   200534020   200534021   200534022   200534023   200534024   200534025   200534026   200534027   200534028  

Release Date: September 2, 2005   #35001-35032
200535001   200535002   200535003   200535004   200535005   200535006   200535007   200535008   200535009   200535010   200535011   200535012   200535013   200535014   200535015   200535016   200535017   200535018   200535019   200535020   200535021   200535022   200535023   200535024   200535025   200535026   200535027   200535028   200535029   200535030   200535031   200535032  

Release Date: September 9, 2005   #36001-36032
200536001   200536002   200536003   200536004   200536005   200536006   200536007   200536008   200536009   200536010   200536011   200536012   200536013   200536014   200536015   200536016   200536017   200536018   200536019   200536020   200536021   200536022   200536023   200536024   200536025   200536026   200536027   200536028   200536029   200536030   200536031   200536032  

Release Date: September 16, 2005   #37001-37045
200537001   200537002   200537003   200537004   200537005   200537006   200537007   200537008   200537009   200537010   200537011   200537012   200537013   200537014   200537015   200537016   200537017   200537018   200537019   200537020   200537021   200537022   200537023   200537024   200537025   200537026   200537027   200537028   200537029   200537030   200537031   200537032   200537033   200537034   200537035   200537036   200537037   200537038   200537039   200537040   200537041   200537042   200537043   200537044   200537045  

Release Date: September 23, 2005   #38001-38040
200538001   200538002   200538003   200538004   200538005   200538006   200538007   200538008   200538009   200538010   200538011   200538012   200538013   200538014   200538015   200538016   200538017   200538018   200538019   200538020   200538021   200538022   200538023   200538024   200538025   200538026   200538027   200538028   200538029   200538030   200538031   200538032   200538033   200538034   200538035   200538036   200538037   200538038   200538039   200538040  

Release Date: September 30, 2005   #39001-39032
200539001   200539002   200539003   200539004   200539005   200539006   200539007   200539008   200539009   200539010   200539011   200539012   200539013   200539014   200539015   200539016   200539017   200539018   200539019   200539020   200539021   200539022   200539023   200539024   200539025   200539026   200539027   200539028   200539029   200539030   200539031   200539032  

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