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 45776 - 45800 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200648016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/01/2006 200648016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/01/2006 200648016 2601.00-00 Tax On Generation Skipping Transfers 12/01/2006 200648015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 12/01/2006 200648015 337.16-00 Loss Disallowance 12/01/2006 200648014 9100.09-00 Section 442; Accounting Periods 12/01/2006 200648013 9100.09-00 Section 442; Accounting Periods 12/01/2006 200648012 453.00-00 Installment Method (Available v. Not Available) 12/01/2006 200648012 453.08-00 Revocation of Elections 12/01/2006 200648011 368.05-00 Recapitalization (Type "E") 12/01/2006 200648011 368.06-00 Change in Identity, etc. (Type "F") 12/01/2006 200648011 1361.00-00 Definitions 12/01/2006 200648011 1361.03-01 Grantor Trusts 12/01/2006 200648010 754.02-00 Timeliness of Election 12/01/2006 200648009 1362.01-03 Late Elections 12/01/2006 200648008 1362.02-00 Termination of Election 12/01/2006 200648007 9100.22-00 Other 12/01/2006 200648007 1503.04-04 Dual Resident Corporation 12/01/2006 200648006 1361.05-00 Qualified Subchapter S Subsidiary 12/01/2006 200648006 9100.00-00 Extension of Time for Making Certain Elections 12/01/2006 200648005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/01/2006 200648004 9100.00-00 Extension of Time for Making Certain Elections 12/01/2006 200648003 9100.00-00 Extension of Time for Making Certain Elections 12/01/2006 200648002 9100.22-00 Other 12/01/2006 200648002 1503.04-04 Dual Resident Corporation 12/01/2006 Pagination First page « First Previous page Previous … Page 1828 Page 1829 Page 1830 Page 1831 Current page 1832 Page 1833 Page 1834 Page 1835 Page 1836 … Next page Next Last page Last »