)
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 50201 - 50225 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200616008 | 1041.01-00 | Transfers Incident to Divorce | 04/21/2006 |
| 200616008 | 2516.01-03 | Divorce Within Required Period | 04/21/2006 |
| 200616008 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/21/2006 |
| 200616008 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/21/2006 |
| 200616007 | 9100.09-00 | Section 442; Accounting Periods | 04/21/2006 |
| 200616007 | 444.03-00 | Procedural Requirements for Making Election | 04/21/2006 |
| 200616006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/21/2006 |
| 200616006 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616005 | 1031.06-00 | Multi-Party Exchanges | 04/21/2006 |
| 200616004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/21/2006 |
| 200616003 | 7701.00-00 | Definitions | 04/21/2006 |
| 200616003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2006 |
| 200616002 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616001 | 754.02-00 | Timeliness of Election | 04/21/2006 |
| 200616001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/21/2006 |
| 200615034 | 861.08-05 | Research and Experimental Expenditures -- Allocation | 04/14/2006 |
| 200615034 | 861.08-07 | Research and Experimental Expenditures -- Apportionment -- Gross Income Method | 04/14/2006 |
| 200615033 | 408.03-00 | Rollover Contributions | 04/14/2006 |
| 200615032 | 408.01-00 | Exclusive Benefit of Individual or His Beneficiary | 04/14/2006 |
| 200615031 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/14/2006 |
| 200615030 | 408.03-00 | Rollover Contributions | 04/14/2006 |
| 200615029 | 408.03-00 | Rollover Contributions | 04/14/2006 |
| 200615028 | 408.03-00 | Rollover Contributions | 04/14/2006 |
| 200615027 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 04/14/2006 |
| 200615027 | 6033.00-00 | Returns by Exempt Organizations (Section 501 Organizations) | 04/14/2006 |
