2005 Chief Counsel's Written Determinations
200550000 to 200552999
To Research W.D.s by Code Citation & Regulation number, Click Here.
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 December 16, 2005 #50001-50045
200550001
200550002
200550003
200550004
200550005
200550006
200550007
200550008
200550009
200550010
200550011
200550012
200550013
200550014
200550015
200550016
200550017
200550018
200550019
200550020
200550021
200550022
200550023
200550024
200550025
200550026
200550027
200550028
200550029
200550030
200550031
200550032
200550033
200550034
200550035
200550036
200550037
200550038
200550039
200550040
200550041
200550042
200550043
200550044
200550045
Release Date December 23, 2005 #51001-51034
200551001
200551002
200551003
200551004
200551005
200551006
200551007
200551008
200551009
200551010
200551011
200551012
200551013
200551014
200551015
200551016
200551017
200551018
200551019
200551020
200551021
200551022
200551023
200551024
200551025
200551026
200551027
200551028
200551029
200551030
200551031
200551032
200551033
200551034
Release Date December 30, 2005 #52001-52021
200552001
200552002
200552003
200552004
200552005
200552005
200552007
200552008
200552009
200552010
200552011
200552012
200552013
200552014
200552015
200552016
200552017
200552018
200552019
200552020
200552021
SEARCH:
You can search the entire Tax Professionals section, or all of Uncle Fed's Tax*Board. For a more focused search, put your search word(s) in quotes.
2005 Written Determinations Main | Written Determinations Main
For Tax Professionals Main | Home
to download the Adobe Acrobat PDF Reader
|