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 45351 - 45375 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200702033 368.04-00 Assets for Control of Transferee (Type "D") 01/12/2007 200702032 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/12/2007 200702031 170.11-05 Qualified Appreciated Stock 01/12/2007 200702030 9100.19-00 Extension of Time For Filing Return 01/12/2007 200702030 1502.75-00 Filing Requirements 01/12/2007 200702029 9100.01-00 Section 42; Low-Income Housing Credit 01/12/2007 200702029 42.00-00 Low-Income Housing Credit 01/12/2007 200702028 368.06-00 Change in Identity, etc. (Type "F") 01/12/2007 200702027 1362.01-03 Late Elections 01/12/2007 200702026 1362.01-03 Late Elections 01/12/2007 200702025 142.04-03 Project Period Rule 01/12/2007 200702025 142.04-00 Qualified Residential Rental Project 01/12/2007 200702024 1361.03-03 Electing Small Business Trusts 01/12/2007 200702023 9100.09-00 Section 442; Accounting Periods 01/12/2007 200702022 115.00-00 Income of States, Municipalities, etc. 01/12/2007 200702022 115.07-00 Filing Requirements 01/12/2007 200702022 6012.05-01 Estates or Trusts 01/12/2007 200702021 857.02-03 Income from Prohibited Transactions 01/12/2007 200702020 1362.04-00 Inadvertent Terminations 01/12/2007 200702019 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 01/12/2007 200702018 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 01/12/2007 200702017 468A.06-02 Experimental Nuclear Facilities 01/12/2007 200702016 9100.00-00 Extension of Time for Making Certain Elections 01/12/2007 200702016 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/12/2007 200702015 468A.04-00 Ruling Amount 01/12/2007 Pagination First page « First Previous page Previous … Page 1811 Page 1812 Page 1813 Page 1814 Current page 1815 Page 1816 Page 1817 Page 1818 Page 1819 … Next page Next Last page Last »