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. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Afiche 45401 - 45425 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200746013 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/16/2007 |
| 200746013 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/16/2007 |
| 200746012 | 2703.01-00 | General Rule | 11/16/2007 |
| 200746011 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 11/16/2007 |
| 200746010 | 2055.12-07 | Guaranteed Annuity Lead Interest | 11/16/2007 |
| 200746009 | 1362.04-00 | Inadvertent Terminations | 11/16/2007 |
| 200746008 | 1362.04-00 | Inadvertent Terminations | 11/16/2007 |
| 200746007 | 355.01-00 | Spin-Off | 11/16/2007 |
| 200746007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/16/2007 |
| 200746006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 11/16/2007 |
| 200746006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/16/2007 |
| 200746005 | 1362.01-03 | Late Elections | 11/16/2007 |
| 200746004 | 453.00-00 | Installment Method (Available v. Not Available) | 11/16/2007 |
| 200746004 | 453.08-00 | Revocation of Elections | 11/16/2007 |
| 200746003 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 11/16/2007 |
| 200746002 | 1362.04-00 | Inadvertent Terminations | 11/16/2007 |
| 200746001 | 1362.00-00 | Election by Small Business Corporation | 11/16/2007 |
| 200746001 | 1362.01-00 | Eligible v. Ineligible | 11/16/2007 |
| 200746001 | 1362.01-03 | Late Elections | 11/16/2007 |
| 200745022 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 11/09/2007 |
| 200745022 | 402.08-00 | Rollover Contributions | 11/09/2007 |
| 200745022 | 411.09-00 | Restrictions on Certain Mandatory Distributions | 11/09/2007 |
| 200745022 | 417.00-00 | Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements | 11/09/2007 |
| 200745021 | 851.02-00 | Gross Income Requirement | 11/09/2007 |
| 200745020 | 3231.01-00 | Employers v. Not Employers | 11/09/2007 |
