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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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Showing 46676 - 46700 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200724009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/15/2007 |
| 200724008 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 06/15/2007 |
| 200724007 | 1031.02-00 | Like Kind Property | 06/15/2007 |
| 200724006 | 6045.00-00 | Returns of Brokers | 06/15/2007 |
| 200724005 | 1362.00-00 | Election by Small Business Corporation | 06/15/2007 |
| 200724005 | 1362.01-00 | Eligible v. Ineligible | 06/15/2007 |
| 200724005 | 1362.01-03 | Late Elections | 06/15/2007 |
| 200724004 | 851.06-00 | Determination of Status | 06/15/2007 |
| 200724003 | 1362.01-03 | Late Elections | 06/15/2007 |
| 200724002 | 1362.01-03 | Late Elections | 06/15/2007 |
| 200724002 | 7701.00-00 | Definitions | 06/15/2007 |
| 200724002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/15/2007 |
| 200724001 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/15/2007 |
| 200724001 | 2642.00-00 | Inclusion Ratio | 06/15/2007 |
| 200724001 | 2652.01-01 | Gift Splitting by Married Couples | 06/15/2007 |
| 200724001 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/15/2007 |
| 200723034 | 408.03-00 | Rollover Contributions | 06/08/2007 |
| 200723033 | 408.03-00 | Rollover Contributions | 06/08/2007 |
| 200723032 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 06/08/2007 |
| 200723032 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 06/08/2007 |
| 200723031 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 06/08/2007 |
| 200723030 | 170.07-06 | Publicly Supported Organizations | 06/08/2007 |
| 200723030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/08/2007 |
| 200723030 | 509.00-00 | Private Foundation Defined | 06/08/2007 |
| 200723030 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 06/08/2007 |
