2005 Chief Counsel's Written Determinations

200550000 to 200552999

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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 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  

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