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 45201 - 45225 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200704025 1362.04-00 Inadvertent Terminations 01/26/2007 200704024 1362.01-03 Late Elections 01/26/2007 200704023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/26/2007 200704022 1362.04-00 Inadvertent Terminations 01/26/2007 200704021 1362.04-00 Inadvertent Terminations 01/26/2007 200704020 1362.04-00 Inadvertent Terminations 01/26/2007 200704019 7871.03-00 Tax Exempt Bonds 01/26/2007 200704018 332.02-00 Within One Year 01/26/2007 200704018 355.01-00 Spin-Off 01/26/2007 200704018 368.04-00 Assets for Control of Transferee (Type "D") 01/26/2007 200704017 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 01/26/2007 200704016 1362.02-03 Passive Investment Income 01/26/2007 200704015 1362.01-03 Late Elections 01/26/2007 200704014 1362.01-03 Late Elections 01/26/2007 200704013 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 01/26/2007 200704013 9100.00-00 Extension of Time for Making Certain Elections 01/26/2007 200704012 9100.00-00 Extension of Time for Making Certain Elections 01/26/2007 200704011 9100.00-00 Extension of Time for Making Certain Elections 01/26/2007 200704010 223.00-00 Health Savings Accounts 01/26/2007 200704009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/26/2007 200704008 1362.02-03 Passive Investment Income 01/26/2007 200704007 115.00-00 Income of States, Municipalities, etc. 01/26/2007 200704006 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/26/2007 200704005 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 01/26/2007 200704004 6041.00-00 Information at Source 01/26/2007 Pagination First page « First Previous page Previous … Page 1805 Page 1806 Page 1807 Page 1808 Current page 1809 Page 1810 Page 1811 Page 1812 Page 1813 … Next page Next Last page Last »