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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 46851 - 46875 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200720008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/18/2007 |
| 200720007 | 71.00-00 | Alimony--Separate Maintenance Payments | 05/18/2007 |
| 200720006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/18/2007 |
| 200720006 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 05/18/2007 |
| 200720006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/18/2007 |
| 200720005 | 860D.01-00 | Election | 05/18/2007 |
| 200720005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/18/2007 |
| 200720004 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/18/2007 |
| 200720004 | 72.14-00 | Employee Annuities and Plans | 05/18/2007 |
| 200720004 | 801.00-00 | Tax Imposed | 05/18/2007 |
| 200720003 | 1362.01-03 | Late Elections | 05/18/2007 |
| 200720002 | 1362.01-03 | Late Elections | 05/18/2007 |
| 200720001 | 1362.01-03 | Late Elections | 05/18/2007 |
| 200719019 | 408.03-00 | Rollover Contributions | 05/11/2007 |
| 200719018 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 05/11/2007 |
| 200719018 | 403.05-00 | Rollover Amounts | 05/11/2007 |
| 200719017 | 408.03-00 | Rollover Contributions | 05/11/2007 |
| 200719016 | 408.00-00 | Individual Retirement Accounts | 05/11/2007 |
| 200719015 | 402.08-00 | Rollover Contributions | 05/11/2007 |
| 200719014 | 402.08-00 | Rollover Contributions | 05/11/2007 |
| 200719014 | 415.01-00 | Limitation for Defined Benefit Plans | 05/11/2007 |
| 200719014 | 415.02-00 | Limitation for Defined Contribution Plans | 05/11/2007 |
| 200719013 | 507.01-00 | Termination Under Section 507(a)(1) | 05/11/2007 |
| 200719013 | 4942.03-01 | Undistributed Income | 05/11/2007 |
| 200719013 | 4942.03-02 | Distributable Amount | 05/11/2007 |
