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 45101 - 45125 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200706009 3231.01-00 Employers v. Not Employers 02/09/2007 200706008 457.05-00 Eligible Deferred Compensation Plan Defined 02/09/2007 200706008 408.12-00 Deemed IRAs Under Qualified Employer Plans 02/09/2007 200706007 368.04-00 Assets for Control of Transferee (Type "D") 02/09/2007 200706007 351.00-00 Transfer to Corporation Controlled by Transferor 02/09/2007 200706007 357.02-00 Liabilities in Excess of Basis 02/09/2007 200706006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/09/2007 200706006 355.01-00 Spin-Off 02/09/2007 200706006 368.00-00 Definitions Relating to Corporate Reorganizations 02/09/2007 200706006 368.04-00 Assets for Control of Transferee (Type "D") 02/09/2007 200706005 7701.00-00 Definitions 02/09/2007 200706005 9100.00-00 Extension of Time for Making Certain Elections 02/09/2007 200706004 1362.01-03 Late Elections 02/09/2007 200706003 7701.00-00 Definitions 02/09/2007 200706003 9100.00-00 Extension of Time for Making Certain Elections 02/09/2007 200706002 1381.02-00 Certain Other Cooperatives 02/09/2007 200706001 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/09/2007 200705036 501.02-00 Title-Holding Company 02/02/2007 200705035 412.06-00 Minimum Funding Waiver 02/02/2007 200705034 408.00-00 Individual Retirement Accounts 02/02/2007 200705033 412.06-00 Minimum Funding Waiver 02/02/2007 200705032 408.01-00 Exclusive Benefit of Individual or His Beneficiary 02/02/2007 200705031 408.00-00 Individual Retirement Accounts 02/02/2007 200705031 408.03-00 Rollover Contributions 02/02/2007 200705031 408.06-00 Distributions 02/02/2007 Pagination First page « First Previous page Previous … Page 1801 Page 1802 Page 1803 Page 1804 Current page 1805 Page 1806 Page 1807 Page 1808 Page 1809 … Next page Next Last page Last »