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 44026 - 44050 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200722008 7701.00-00 Definitions 06/01/2007 200722007 7704.03-00 Qualifying Income 06/01/2007 200722006 9100.00-00 Extension of Time for Making Certain Elections 06/01/2007 200722006 469.03-03 Definition of Activity 06/01/2007 200722005 61.00-00 Gross Income v. Not Gross Income 06/01/2007 200722005 6041.00-00 Information at Source 06/01/2007 200722004 3406.00-00 Backup Withholding 06/01/2007 200722004 6041.03-00 Fixed or Determinable Gains, Profits, or Income 06/01/2007 200722004 6041.05-00 Payments Specifically Included 06/01/2007 200722004 6045.00-00 Returns of Brokers 06/01/2007 200722004 6049.01-00 Reportable Interest 06/01/2007 200722003 1362.01-03 Late Elections 06/01/2007 200722002 355.01-01 Split-Off 06/01/2007 200722002 368.04-00 Assets for Control of Transferee (Type "D") 06/01/2007 200722001 1362.01-03 Late Elections 06/01/2007 200722001 1362.00-00 Election by Small Business Corporation 06/01/2007 200721025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/25/2007 200721025 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 05/25/2007 200721024 408.03-00 Rollover Contributions 05/25/2007 200721023 408.03-00 Rollover Contributions 05/25/2007 200721022 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/25/2007 200721022 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/25/2007 200721022 414.00-00 Definitions and Special Rules 05/25/2007 200721022 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 05/25/2007 200721021 501.12-03 Mutual or Cooperative Electric Companies 05/25/2007 Pagination First page « First Previous page Previous … Page 1758 Page 1759 Page 1760 Page 1761 Current page 1762 Page 1763 Page 1764 Page 1765 Page 1766 … Next page Next Last page Last »