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 37626 - 37650 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200919037 7430.03-04 Determination as to Prevailing Party 05/08/2009 200919036 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 05/08/2009 200919035 108.01-03 R 1986 Qualified Business Indebtedness (Repealed 1986) 05/08/2009 200919034 6229.02-00 Extension by Agreement 05/08/2009 200919033 453.02-00 Casual Sale of Personalty 05/08/2009 200919032 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 05/08/2009 200919032 367.03-06 Transfer of Stock Subject to a Five-Year Gain Recognition Agreement 05/08/2009 200919032 367.03-09 Transfers of Stock in a Controlled Foreign Corporation 05/08/2009 200919032 367.03-10 Requirements of Gain Recognition Agreement 05/08/2009 200919032 367.03-14 Failure to Comply 05/08/2009 200919031 61.00-00 Gross Income v. Not Gross Income 05/08/2009 200919030 3231.04-00 Compensation v. Not Compensation 05/08/2009 200919029 1362.01-03 Late Elections 05/08/2009 200919028 1362.00-00 Election by Small Business Corporation 05/08/2009 200919028 1362.01-00 Eligible v. Ineligible 05/08/2009 200919028 1362.01-03 Late Elections 05/08/2009 200919027 1031.00-00 Exchange of Property Held for Productive Use or Investment 05/08/2009 200919026 1362.01-03 Late Elections 05/08/2009 200919025 817.00-00 Treatment of Variable Contracts 05/08/2009 200919024 1362.01-03 Late Elections 05/08/2009 200919023 7701.00-00 Definitions 05/08/2009 200919023 9100.00-00 Extension of Time for Making Certain Elections 05/08/2009 200919022 115.00-00 Income of States, Municipalities, etc. 05/08/2009 200919021 1362.01-03 Late Elections 05/08/2009 200919020 162.36-01 General Rules 05/08/2009 Pagination First page « First Previous page Previous … Page 1502 Page 1503 Page 1504 Page 1505 Current page 1506 Page 1507 Page 1508 Page 1509 Page 1510 … Next page Next Last page Last »