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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 46051 - 46075 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200731029 | 475.02-04 | Identification Requirements | 08/03/2007 |
| 200731029 | 475.03-00 | Improper Identification | 08/03/2007 |
| 200731028 | 2652.01-02 | Special Election for QTIP | 08/03/2007 |
| 200731027 | 2652.01-02 | Special Election for QTIP | 08/03/2007 |
| 200731026 | 9100.22-00 | Other | 08/03/2007 |
| 200731026 | 1503.04-04 | Dual Resident Corporation | 08/03/2007 |
| 200731025 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/03/2007 |
| 200731025 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/03/2007 |
| 200731024 | 9100.22-00 | Other | 08/03/2007 |
| 200731024 | 1503.04-04 | Dual Resident Corporation | 08/03/2007 |
| 200731023 | 61.00-00 | Gross Income v. Not Gross Income | 08/03/2007 |
| 200731023 | 104.01-00 | Health and Accident Insurance | 08/03/2007 |
| 200731023 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 08/03/2007 |
| 200731023 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 08/03/2007 |
| 200731023 | 115.00-00 | Income of States, Municipalities, etc. | 08/03/2007 |
| 200731023 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 08/03/2007 |
| 200731022 | 165.07-00 | Disaster Losses | 08/03/2007 |
| 200731022 | 6411.00-00 | Tentative Carryback and Refund Adjustments | 08/03/2007 |
| 200731021 | 106.01-00 | Contributions by Employees | 08/03/2007 |
| 200731020 | 382.12-08 | Title 11 or Similar Case | 08/03/2007 |
| 200731019 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 08/03/2007 |
| 200731019 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/03/2007 |
| 200731019 | 2501.01-01 | Transfer by Incompetent or Incompetent's Committee | 08/03/2007 |
| 200731018 | 754.02-00 | Timeliness of Election | 08/03/2007 |
| 200731018 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/03/2007 |
