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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 47451 - 47475 of 77651
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200723009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/08/2007 |
| 200723009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2007 |
| 200723009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/08/2007 |
| 200723008 | 9100.22-00 | Other | 06/08/2007 |
| 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 |
