)
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 47876 - 47900 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200703041 | 412.06-00 | Minimum Funding Waiver | 01/19/2007 |
| 200703040 | 408.03-00 | Rollover Contributions | 01/19/2007 |
| 200703039 | 501.03-23 | Schools, Colleges, etc. | 01/19/2007 |
| 200703038 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/19/2007 |
| 200703037 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/19/2007 |
| 200703036 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/19/2007 |
| 200703035 | 408.00-00 | Individual Retirement Accounts | 01/19/2007 |
| 200703035 | 408.03-00 | Rollover Contributions | 01/19/2007 |
| 200703035 | 408.06-00 | Distributions | 01/19/2007 |
| 200703034 | 3406.00-00 | Backup Withholding | 01/19/2007 |
| 200703034 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 01/19/2007 |
| 200703034 | 6041.05-00 | Payments Specifically Included | 01/19/2007 |
| 200703034 | 6045.00-00 | Returns of Brokers | 01/19/2007 |
| 200703034 | 6049.01-00 | Reportable Interest | 01/19/2007 |
| 200703033 | 468A.05-06 | Contributions to Fund | 01/19/2007 |
| 200703032 | 1362.04-00 | Inadvertent Terminations | 01/19/2007 |
| 200703031 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/19/2007 |
| 200703031 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/19/2007 |
| 200703031 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/19/2007 |
| 200703030 | 355.01-00 | Spin-Off | 01/19/2007 |
| 200703029 | 1362.01-03 | Late Elections | 01/19/2007 |
| 200703028 | 1362.04-00 | Inadvertent Terminations | 01/19/2007 |
| 200703027 | 1362.04-00 | Inadvertent Terminations | 01/19/2007 |
| 200703026 | 338.01-02 | Time in which Election must be made | 01/19/2007 |
| 200703026 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/19/2007 |
