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 44501 - 44525 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200712043 3231.01-00 Employers v. Not Employers 03/23/2007 200712042 2057.00-00 Qualified Family Business Interests 03/23/2007 200712042 9100.00-00 Extension of Time for Making Certain Elections 03/23/2007 200712041 216.01-02 Gross Income Requirement 03/23/2007 200712040 368.00-00 Definitions Relating to Corporate Reorganizations 03/23/2007 200712040 368.04-00 Assets for Control of Transferee (Type "D") 03/23/2007 200712039 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/23/2007 200712039 355.03-00 Active Business 03/23/2007 200712039 368.04-00 Assets for Control of Transferee (Type "D") 03/23/2007 200712039 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 03/23/2007 200712038 7701.00-00 Definitions 03/23/2007 200712038 9100.00-00 Extension of Time for Making Certain Elections 03/23/2007 200712037 7701.00-00 Definitions 03/23/2007 200712037 9100.00-00 Extension of Time for Making Certain Elections 03/23/2007 200712036 7701.00-00 Definitions 03/23/2007 200712036 9100.00-00 Extension of Time for Making Certain Elections 03/23/2007 200712035 9100.22-00 Other 03/23/2007 200712035 1502.21-00 Consolidated Net Operating Loss Deduction 03/23/2007 200712034 338.01-02 Time in which Election must be made 03/23/2007 200712034 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/23/2007 200712033 355.01-00 Spin-Off 03/23/2007 200712032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007 200712031 3231.01-00 Employers v. Not Employers 03/23/2007 200712030 9100.22-00 Other 03/23/2007 200712030 1503.04-04 Dual Resident Corporation 03/23/2007 Pagination First page « First Previous page Previous … Page 1777 Page 1778 Page 1779 Page 1780 Current page 1781 Page 1782 Page 1783 Page 1784 Page 1785 … Next page Next Last page Last »
