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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 46801 - 46825 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200722013 | 1033.02-00 | Definition of Involuntary Conversion Events | 06/01/2007 |
| 200722013 | 1033.03-00 | Property Similar or Related in Service or Use | 06/01/2007 |
| 200722012 | 7701.00-00 | Definitions | 06/01/2007 |
| 200722012 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/01/2007 |
| 200722011 | 1362.04-00 | Inadvertent Terminations | 06/01/2007 |
| 200722010 | 7701.00-00 | Definitions | 06/01/2007 |
| 200722010 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/01/2007 |
| 200722009 | 7701.00-00 | Definitions | 06/01/2007 |
| 200722009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/01/2007 |
| 200722008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/01/2007 |
| 200722008 | 7701.00-00 | Definitions | 06/01/2007 |
| 200722007 | 7704.03-00 | Qualifying Income | 06/01/2007 |
| 200722006 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/01/2007 |
| 200722006 | 469.03-03 | Definition of Activity | 06/01/2007 |
| 200722005 | 61.00-00 | Gross Income v. Not Gross Income | 06/01/2007 |
| 200722005 | 6041.00-00 | Information at Source | 06/01/2007 |
| 200722004 | 3406.00-00 | Backup Withholding | 06/01/2007 |
| 200722004 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 06/01/2007 |
| 200722004 | 6041.05-00 | Payments Specifically Included | 06/01/2007 |
| 200722004 | 6045.00-00 | Returns of Brokers | 06/01/2007 |
| 200722004 | 6049.01-00 | Reportable Interest | 06/01/2007 |
| 200722003 | 1362.01-03 | Late Elections | 06/01/2007 |
| 200722002 | 355.01-01 | Split-Off | 06/01/2007 |
| 200722002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/01/2007 |
| 200722001 | 1362.01-03 | Late Elections | 06/01/2007 |
