)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 45526 - 45550 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200741011 | 7701.00-00 | Definitions | 10/12/2007 |
| 200741011 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/12/2007 |
| 200741011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/12/2007 |
| 200741010 | 7701.00-00 | Definitions | 10/12/2007 |
| 200741010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/12/2007 |
| 200741010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/12/2007 |
| 200741009 | 1362.01-03 | Late Elections | 10/12/2007 |
| 200741008 | 9100.09-00 | Section 442; Accounting Periods | 10/12/2007 |
| 200741007 | 9100.09-00 | Section 442; Accounting Periods | 10/12/2007 |
| 200741006 | 9100.22-00 | Other | 10/12/2007 |
| 200741006 | 865.00-00 | Source Rules for Personal Property Sales | 10/12/2007 |
| 200741005 | 355.01-00 | Spin-Off | 10/12/2007 |
| 200741004 | 851.02-00 | Gross Income Requirement | 10/12/2007 |
| 200741003 | 468B.07-00 | Clarification Of Taxation of Certain Funds | 10/12/2007 |
| 200741003 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 10/12/2007 |
| 200741003 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/12/2007 |
| 200741003 | 461.01-00 | Accrual Method | 10/12/2007 |
| 200741003 | 172.01-00 | Carryback and Carryover | 10/12/2007 |
| 200741003 | 172.01-05 | 10-Year Carryover | 10/12/2007 |
| 200741003 | 172.06-00 | Product Liability Losses | 10/12/2007 |
| 200741003 | 108.01-00 | Exclusion From Gross Income | 10/12/2007 |
| 200741003 | 108.01-01 | Title 11 Case | 10/12/2007 |
| 200741003 | 108.02-00 | Reduction of Tax Attributes | 10/12/2007 |
| 200741002 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 10/12/2007 |
| 200741001 | 1362.01-03 | Late Elections | 10/12/2007 |
