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 45326 - 45350 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200703040 408.03-00 Rollover Contributions 01/19/2007 200703039 501.03-23 Schools, Colleges, etc. 01/19/2007 200703038 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/19/2007 200703037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/19/2007 200703036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/19/2007 200703035 408.00-00 Individual Retirement Accounts 01/19/2007 200703035 408.03-00 Rollover Contributions 01/19/2007 200703035 408.06-00 Distributions 01/19/2007 200703034 3406.00-00 Backup Withholding 01/19/2007 200703034 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/19/2007 200703034 6041.05-00 Payments Specifically Included 01/19/2007 200703034 6045.00-00 Returns of Brokers 01/19/2007 200703034 6049.01-00 Reportable Interest 01/19/2007 200703033 468A.05-06 Contributions to Fund 01/19/2007 200703032 1362.04-00 Inadvertent Terminations 01/19/2007 200703031 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/19/2007 200703031 2601.00-00 Tax On Generation Skipping Transfers 01/19/2007 200703031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2007 200703030 355.01-00 Spin-Off 01/19/2007 200703029 1362.01-03 Late Elections 01/19/2007 200703028 1362.04-00 Inadvertent Terminations 01/19/2007 200703027 1362.04-00 Inadvertent Terminations 01/19/2007 200703026 338.01-02 Time in which Election must be made 01/19/2007 200703026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/19/2007 200703025 9100.00-00 Extension of Time for Making Certain Elections 01/19/2007 Pagination First page « First Previous page Previous … Page 1810 Page 1811 Page 1812 Page 1813 Current page 1814 Page 1815 Page 1816 Page 1817 Page 1818 … Next page Next Last page Last »
