)
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 46126 - 46150 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200730017 | 1362.01-03 | Late Elections | 07/27/2007 |
| 200730016 | 1362.04-00 | Inadvertent Terminations | 07/27/2007 |
| 200730015 | 2033.01-01 | Claim of Estate | 07/27/2007 |
| 200730015 | 2035.01-00 | Inclusion of Certain Property in Gross Estate | 07/27/2007 |
| 200730015 | 2036.02-00 | Retention of Right to Designate Who Shall Enjoy Property or Income | 07/27/2007 |
| 200730015 | 2038.01-00 | Power to Alter or Amend | 07/27/2007 |
| 200730015 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/27/2007 |
| 200730014 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 07/27/2007 |
| 200730013 | 1295.02-02 | Retroactive Elections | 07/27/2007 |
| 200730012 | 164.00-00 | Taxes | 07/27/2007 |
| 200730011 | 674.00-00 | Power to Control Beneficial Enjoyment | 07/27/2007 |
| 200730010 | 165.04-02 | Net Casualty Loss | 07/27/2007 |
| 200730010 | 461.06-00 | Incurred Liabilities | 07/27/2007 |
| 200730010 | 461.06-01 | Accrual Basis | 07/27/2007 |
| 200730009 | 1361.01-04 | More than One Class of Stock | 07/27/2007 |
| 200730008 | 9100.22-00 | Other | 07/27/2007 |
| 200730008 | 1502.76-01 | Income Allocation | 07/27/2007 |
| 200730007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/27/2007 |
| 200730006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/27/2007 |
| 200730005 | 817.00-00 | Treatment of Variable Contracts | 07/27/2007 |
| 200730004 | 817.00-00 | Treatment of Variable Contracts | 07/27/2007 |
| 200730003 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 07/27/2007 |
| 200730002 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 07/27/2007 |
| 200730001 | 831.03-00 | Whether Company Qualifies as Insurance Company | 07/27/2007 |
| 200729043 | 4941.04-00 | Definition of Self-Dealing | 07/20/2007 |
