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 42601 - 42625 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200749016 408.03-00 Rollover Contributions 12/07/2007 200749015 9100.10-01 Accounting Methods 12/07/2007 200749014 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/07/2007 200749013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/07/2007 200749012 7704.03-00 Qualifying Income 12/07/2007 200749011 9100.22-00 Other 12/07/2007 200749011 1503.04-04 Dual Resident Corporation 12/07/2007 200749010 351.00-00 Transfer to Corporation Controlled by Transferor 12/07/2007 200749010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/07/2007 200749009 9100.22-00 Other 12/07/2007 200749008 1362.01-03 Late Elections 12/07/2007 200749007 992.02-00 Election 12/07/2007 200749006 1362.04-00 Inadvertent Terminations 12/07/2007 200749005 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 12/07/2007 200749005 101.05-00 Flexible Premium Contracts Before 1985 12/07/2007 200749005 7702.00-00 Life Insurance Contract Defined 12/07/2007 200749005 7702.20-00 Correction of Errors 12/07/2007 200749004 9100.22-00 Other 12/07/2007 200749004 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 12/07/2007 200749003 9100.22-00 Other 12/07/2007 200749003 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 12/07/2007 200749002 1362.01-03 Late Elections 12/07/2007 200749002 1362.04-00 Inadvertent Terminations 12/07/2007 200749002 9100.00-00 Extension of Time for Making Certain Elections 12/07/2007 200749001 9100.22-00 Other 12/07/2007 Pagination First page « First Previous page Previous … Page 1701 Page 1702 Page 1703 Page 1704 Current page 1705 Page 1706 Page 1707 Page 1708 Page 1709 … Next page Next Last page Last »
