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. Afiche 44326 - 44350 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200716020 9100.00-00 Extension of Time for Making Certain Elections 04/20/2007 200716019 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/20/2007 200716019 2601.00-00 Tax On Generation Skipping Transfers 04/20/2007 200716018 9100.22-00 Other 04/20/2007 200716018 1503.04-04 Dual Resident Corporation 04/20/2007 200716017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/20/2007 200716017 355.01-00 Spin-Off 04/20/2007 200716016 368.00-00 Definitions Relating to Corporate Reorganizations 04/20/2007 200716016 368.01-00 Statutory Merger or Consolidation (Type "A") 04/20/2007 200716016 368.03-01 Substantially All the Property 04/20/2007 200716015 9100.00-00 Extension of Time for Making Certain Elections 04/20/2007 200716014 368.00-00 Definitions Relating to Corporate Reorganizations 04/20/2007 200716014 368.01-00 Statutory Merger or Consolidation (Type "A") 04/20/2007 200716014 368.03-01 Substantially All the Property 04/20/2007 200716013 162.00-00 Trade or Business (Deductible v. Not Deductible) 04/20/2007 200716013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 04/20/2007 200716013 468B.00-00 Special Rules For Designated Settlement Funds 04/20/2007 200716012 355.01-00 Spin-Off 04/20/2007 200716011 1362.04-00 Inadvertent Terminations 04/20/2007 200716010 1503.04-00 Dual Consolidated Loss 04/20/2007 200716009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2007 200716008 2642.01-00 Inclusion Ratio Defined 04/20/2007 200716007 852.02-00 Capital Gains 04/20/2007 200716007 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 04/20/2007 200716007 562.03-00 Preferential Dividends 04/20/2007 Pagination First page « Premye Previous page Anvan … Page 1770 Page 1771 Page 1772 Page 1773 Aktyèl paj 1774 Page 1775 Page 1776 Page 1777 Page 1778 … Next page Apre Last page Anvan »
