)
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 46601 - 46625 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200723008 | 992.02-00 | Election | 06/08/2007 |
| 200723007 | 468A.04-02 | Revised Schedules | 06/08/2007 |
| 200723006 | 2601.03-01 | Irrevocable Trusts | 06/08/2007 |
| 200723005 | 1362.01-03 | Late Elections | 06/08/2007 |
| 200723004 | 1362.04-00 | Inadvertent Terminations | 06/08/2007 |
| 200723003 | 1362.04-00 | Inadvertent Terminations | 06/08/2007 |
| 200723002 | 9100.22-00 | Other | 06/08/2007 |
| 200723002 | 1503.04-04 | Dual Resident Corporation | 06/08/2007 |
| 200723001 | 355.01-00 | Spin-Off | 06/08/2007 |
| 200723001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/08/2007 |
| 200722031 | 402.08-00 | Rollover Contributions | 06/01/2007 |
| 200722031 | 402.08-05 | By a Surviving Spouse | 06/01/2007 |
| 200722030 | 408.03-00 | Rollover Contributions | 06/01/2007 |
| 200722029 | 4941.04-00 | Definition of Self-Dealing | 06/01/2007 |
| 200722028 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 06/01/2007 |
| 200722028 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 06/01/2007 |
| 200722027 | 453.00-00 | Installment Method (Available v. Not Available) | 06/01/2007 |
| 200722027 | 483.00-00 | Interest on Certain Deferred Payments | 06/01/2007 |
| 200722027 | 741.00-00 | Recognition and Character of Gain or Loss on Sale or Exchange | 06/01/2007 |
| 200722027 | 751.00-00 | Unrealized Receivables and Inventory Items | 06/01/2007 |
| 200722027 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/01/2007 |
| 200722027 | 1273.01-02 | Qualified Stated Interest | 06/01/2007 |
| 200722027 | 1274.00-00 | Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property | 06/01/2007 |
| 200722027 | 1275.05-00 | Contingent Payments | 06/01/2007 |
| 200722026 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 06/01/2007 |
