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 38351 - 38375 of 74247jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200910030 441.01-00 Definition of Taxable Year 03/06/2009 200910029 61.40-00 Governmental Benefits and Subsidies 03/06/2009 200910029 165.00-00 Deductions For Losses 03/06/2009 200910028 368.01-00 Statutory Merger or Consolidation (Type "A") 03/06/2009 200910027 368.00-00 Definitions Relating to Corporate Reorganizations 03/06/2009 200910027 368.03-00 Stock for Property (Type "C") 03/06/2009 200910027 368.08-00 Continuity of Interest Rule 03/06/2009 200910027 368.08-06 Business Enterprise Continuity 03/06/2009 200910026 368.00-00 Definitions Relating to Corporate Reorganizations 03/06/2009 200910026 368.03-00 Stock for Property (Type "C") 03/06/2009 200910026 368.08-00 Continuity of Interest Rule 03/06/2009 200910026 368.08-06 Business Enterprise Continuity 03/06/2009 200910025 355.01-00 Spin-Off 03/06/2009 200910025 355.05-00 Control 03/06/2009 200910024 45D.00-00 New Markets Credit 03/06/2009 200910023 954.02-00 Foreign Personal Holding Company Income 03/06/2009 200910023 954.02-07 Nonfunctional Currency Transactions 03/06/2009 200910022 1361.00-00 Definitions 03/06/2009 200910021 1362.01-03 Late Elections 03/06/2009 200910020 1362.01-03 Late Elections 03/06/2009 200910019 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 03/06/2009 200910019 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 03/06/2009 200910019 2056.19-01 Exception For Qualified Domestic Trust 03/06/2009 200910019 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009 200910018 4041.01-02 Special Motor Fuels 03/06/2009 Pagination First page « Premye Previous page Anvan … Page 1531 Page 1532 Page 1533 Page 1534 Aktyèl paj 1535 Page 1536 Page 1537 Page 1538 Page 1539 … Next page Apre Last page Anvan »