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2006 Chief Counsel's
Written Determinations

200540000 to 200549999

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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 October 7, 2005    #40001-40024
200540001   200540002   200540003   200540004   200540005   200540006   200540007   200540008   200540009   200540010   200540011   200540012   200540013   200540014   200540015   200540016   200540017   200540018   200540019   200540020   200540021   200540022   200540023   200540024  

Release Date October 14, 2005    #41001-41050
200541001   200541002   200541003   200541004   200541005   200541006   200541007   200541008   200541009   200541010   200541011   200541012   200541013   200541014   200541015   200541016   200541017   200541018   200541019   200541020   200541021   200541022   200541023   200541024   200541025   200541026   200541027   200541028   200541029   200541030   200541031   200541032   200541033   200541034   200541035   200541036   200541037   200541038   200541039   200541040   200541041   200541042   200541043   200541044   200541045   200541046   200541047   200541048   200541049   200541050  

Release Date October 21, 2005    #42001-42040
200542001   200542002   200542003   200542004   200542005   200542006   200542007   200542008   200542009   200542010   200542011   200542012   200542013   200542014   200542015   200542016   200542017   200542018   200542019   200542020   200542021   200542022   200542023   200542024   200542025   200542026   200542027   200542028   200542029   200542030   200542031   200542032   200542033   200542034   200542035   200542036   200542037   200542038   200542039   200542040  

Release Date October 28, 2005    #43001-43065
200543001   200543002   200543003   200543004   200543005   200543006   200543007   200543008   200543009   200543010   200543011   200543012   200543013   200543014   200543015   200543016   200543017   200543018   200543019   200543020   200543021   200543022   200543023   200543024   200543025   200543026   200543027   200543028   200543029   200543030   200543031   200543032   200543033   200543034   200543035   200543036   200543037   200543038   200543039   200543040   200543041   200543042   200543043   200543044   200543045   200543046   200543047   200543048   200543049   200543050   200543051   200543052   200543053   200543054   200543055   200543056   200543057   200543058   200543059   200543060   200543061   200543062   200543063   200543064   200543065  

Release Date November 4, 2005    #44001-44032
200544001   200544002   200544003   200544004   200544005   200544006   200544007   200544008   200544009   200544010   200544011   200544012   200544013   200544014   200544015   200544016   200544017   200544018   200544019   200544020   200544021   200544022   200544023   200544024   200544025   200544026   200544027   200544028   200544029   200544030   200544031   200544032  

Release Date November 10, 2005    #45001-45055
200545001   200545002   200545003   200545004   200545005   200545006   200545007   200545008   200545009   200545010   200545011   200545012   200545013   200545014   200545015   200545016   200545017   200545018   200545019   200545020   200545021   200545022   200545023   200545024   200545025   200545026   200545027   200545028   200545029   200545030   200545031   200545032   200545033   200545034   200545035   200545036   200545037   200545038   200545039   200545040   200545041   200545042   200545043   200545044   200545045   200545046   200545047   200545048   200545049   200545050   200545051   200545052   200545053   200545054   200545055  

Release Date November 18, 2005    #46001-46055
200546001   200546002   200546003   200546004   200546005   200546006   200546007   200546008   200546009   200546010   200546011   200546012   200546013   200546014   200546015   200546016   200546017   200546018   200546019   200546020   200546021   200546022   200546023   200546024   200546025   200546026   200546027   200546028   200546029   200546030   200546031   200546032   200546033   200546034   200546035   200546036   200546037   200546038   200546039   200546040   200546041   200546042   200546043   200546044   200546045   200546046   200546047   200546048   200546049   200546050   200546051   200546052   200546053   200546054   200546055  

Release Date November 25, 2005    #47001-47024
200547001   200547002   200547003   200547004   200547005   200547006   200547007   200547008   200547009   200547010   200547011   200547012   200547013   200547014   200547015   200547016   200547017   200547018   200547019   200547020   200547021   200547022   200547023   200547024  

Release Date December 2, 2005    #48001-48035
200548001   200548002   200548003   200548004   200548005   200548006   200548007   200548008   200548009   200548010   200548011   200548012   200548013   200548014   200548015   200548016   200548017   200548018   200548019   200548020   200548021   200548022   200548023   200548024   200548025   200548026   200548027   200548028   200548029   200548030   200548031   200548032   200548033   200548034   200548035  

Release Date December 9, 2005    #49001-49023
200549001   200549002   200549003   200549004   200549005   200549006   200549007   200549008   200549009   200549010   200549011   200549012   200549013   200549014   200549015   200549016   200549017   200549018   200549019   200549020   200549021   200549022   200549023  

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