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 38726 - 38750 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200906009 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009 200906009 1045.00-00 Rollover of Gain from One Qualified Business Stock to Another 02/06/2009 200906008 642.03-00 Charitable Deduction 02/06/2009 200906007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009 200906006 1502.13-00 Intercompany Transactions 02/06/2009 200906006 1502.50-00 Life and Non-Life 02/06/2009 200906005 1362.01-03 Late Elections 02/06/2009 200906004 3231.01-00 Employers v. Not Employers 02/06/2009 200906003 1362.01-03 Late Elections 02/06/2009 200906002 7701.00-00 Definitions 02/06/2009 200906002 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009 200906001 7702.00-00 Life Insurance Contract Defined 02/06/2009 200906001 7702A.00-00 Modified Endowment Contracts 02/06/2009 200905040 402.08-00 Rollover Contributions 01/30/2009 200905040 402.08-05 By a Surviving Spouse 01/30/2009 200905039 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009 200905038 408.03-00 Rollover Contributions 01/30/2009 200905037 408.03-00 Rollover Contributions 01/30/2009 200905036 408.03-00 Rollover Contributions 01/30/2009 200905035 408.03-00 Rollover Contributions 01/30/2009 200905034 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009 200905034 408A.00-00 Roth IRA 01/30/2009 200905033 501.03-24 Scientific Organizations 01/30/2009 200905032 4945.04-04 Grants to Individuals 01/30/2009 200905031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/30/2009 Pagination First page « First Previous page Previous … Page 1546 Page 1547 Page 1548 Page 1549 Current page 1550 Page 1551 Page 1552 Page 1553 Page 1554 … Next page Next Last page Last »