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 43601 - 43625 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200729041 501.07-01 Profit v. Not for Profit 07/20/2007 200729040 501.07-01 Profit v. Not for Profit 07/20/2007 200729039 408.03-00 Rollover Contributions 07/20/2007 200729038 408.03-00 Rollover Contributions 07/20/2007 200729036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/20/2007 200729036 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 07/20/2007 200729035 1381.02-00 Certain Other Cooperatives 07/20/2007 200729035 1502.13-00 Intercompany Transactions 07/20/2007 200729034 6662.03-01 Transfer Price Adjustments 07/20/2007 200729033 1381.02-00 Certain Other Cooperatives 07/20/2007 200729032 1381.02-00 Certain Other Cooperatives 07/20/2007 200729031 1381.02-00 Certain Other Cooperatives 07/20/2007 200729030 9100.22-00 Other 07/20/2007 200729030 1503.04-04 Dual Resident Corporation 07/20/2007 200729029 7701.02-00 Partnerships v. Associations 07/20/2007 200729029 9100.00-00 Extension of Time for Making Certain Elections 07/20/2007 200729029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/20/2007 200729028 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/20/2007 200729028 2056.01-00 Terminable Interests 07/20/2007 200729028 2519.00-00 Disposition of Certain Life Estates 07/20/2007 200729028 2652.01-02 Special Election for QTIP 07/20/2007 200729027 1362.01-03 Late Elections 07/20/2007 200729026 9100.00-00 Extension of Time for Making Certain Elections 07/20/2007 200729026 7701.00-00 Definitions 07/20/2007 200729025 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/20/2007 Pagination First page « First Previous page Previous … Page 1741 Page 1742 Page 1743 Page 1744 Current page 1745 Page 1746 Page 1747 Page 1748 Page 1749 … Next page Next Last page Last »