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 44101 - 44125 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200720019 9100.00-00 Extension of Time for Making Certain Elections 05/18/2007 200720018 1361.00-00 Definitions 05/18/2007 200720018 1361.05-00 Qualified Subchapter S Subsidiary 05/18/2007 200720018 9100.00-00 Extension of Time for Making Certain Elections 05/18/2007 200720017 61.30-00 Assignments 05/18/2007 200720017 3101.00-00 Rate and Measure of Employee Tax 05/18/2007 200720017 3111.00-00 Liability and Payment of Employer Tax 05/18/2007 200720017 3121.01-00 Wages 05/18/2007 200720017 3301.00-00 Rate of Tax 05/18/2007 200720017 3306.02-00 Wages 05/18/2007 200720017 3401.01-00 Wages Subject to Withholding 05/18/2007 200720017 3402.00-00 Income Tax Collected at Source 05/18/2007 200720016 164.00-00 Taxes 05/18/2007 200720015 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 05/18/2007 200720014 9100.00-00 Extension of Time for Making Certain Elections 05/18/2007 200720013 9100.00-00 Extension of Time for Making Certain Elections 05/18/2007 200720012 382.07-00 Ownership Change 05/18/2007 200720012 382.09-01 3-year Period 05/18/2007 200720011 851.02-00 Gross Income Requirement 05/18/2007 200720010 367.00-00 Foreign Corporations 05/18/2007 200720010 367.40-00 Treatment of Distribution Described in Section 367(e) 05/18/2007 200720010 367.40-02 Liquidations Under Section 332 05/18/2007 200720010 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 05/18/2007 200720010 381.01-00 Net Operating Loss Carryovers 05/18/2007 200720009 1362.01-03 Late Elections 05/18/2007 Pagination First page « First Previous page Previous … Page 1761 Page 1762 Page 1763 Page 1764 Current page 1765 Page 1766 Page 1767 Page 1768 Page 1769 … Next page Next Last page Last »