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 47326 - 47350 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200711026 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/16/2007 |
| 200711025 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/16/2007 |
| 200711024 | 501.03-30 | Organizational and Operational Tests | 03/16/2007 |
| 200711024 | 4941.04-00 | Definition of Self-Dealing | 03/16/2007 |
| 200711023 | 501.03-30 | Organizational and Operational Tests | 03/16/2007 |
| 200711023 | 4941.04-00 | Definition of Self-Dealing | 03/16/2007 |
| 200711022 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 03/16/2007 |
| 200711021 | 412.06-00 | Minimum Funding Waiver | 03/16/2007 |
| 200711020 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 03/16/2007 |
| 200711019 | 7701.00-00 | Definitions | 03/16/2007 |
| 200711019 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/16/2007 |
| 200711018 | 1362.01-03 | Late Elections | 03/16/2007 |
| 200711017 | 832.04-00 | Underwriting Income | 03/16/2007 |
| 200711017 | 832.06-01 | Salvage and Reinsurance Recoverable | 03/16/2007 |
| 200711016 | 7701.00-00 | Definitions | 03/16/2007 |
| 200711016 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/16/2007 |
| 200711015 | 172.01-05 | 10-Year Carryover | 03/16/2007 |
| 200711015 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 03/16/2007 |
| 200711015 | 165.00-00 | Deductions For Losses | 03/16/2007 |
| 200711015 | 167.00-00 | Depreciation | 03/16/2007 |
| 200711015 | 168.00-00 | Modified Accelerated Cost Recovery System | 03/16/2007 |
| 200711015 | 468.00-00 | Special Rules for Mining and Solid Waste Reclamation and Closing Costs | 03/16/2007 |
| 200711014 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 03/16/2007 |
| 200711014 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 03/16/2007 |
| 200711014 | 1035.00-00 | Exchanges of Insurance Policies | 03/16/2007 |
