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 48176 - 48200 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200604021 1362.01-03 Late Elections 01/27/2006 200604020 1297.00-00 Special Rules 01/27/2006 200604019 9100.22-00 Other 01/27/2006 200604018 382.12-16 Controlled Groups 01/27/2006 200604018 9100.22-00 Other 01/27/2006 200604017 1504.00-00 Definitions 01/27/2006 200604016 355.01-00 Spin-Off 01/27/2006 200604015 2601.04-00 Transitional Rules 01/27/2006 200604015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2006 200604015 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/27/2006 200604015 1223.00-00 Holding Period of Capital Assets 01/27/2006 200604015 643.06-00 Multiple Trusts 01/27/2006 200604014 9100.09-00 Section 442; Accounting Periods 01/27/2006 200604013 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/27/2006 200604012 42.10-05 No Recapture on Disposition Where Bond Posted 01/27/2006 200604012 9100.01-00 Section 42; Low-Income Housing Credit 01/27/2006 200604011 42.10-05 No Recapture on Disposition Where Bond Posted 01/27/2006 200604011 9100.01-00 Section 42; Low-Income Housing Credit 01/27/2006 200604010 9100.22-00 Other 01/27/2006 200604010 1503.04-04 Dual Resident Corporation 01/27/2006 200604009 9100.22-00 Other 01/27/2006 200604009 1503.04-04 Dual Resident Corporation 01/27/2006 200604008 562.01-00 General Rule 01/27/2006 200604007 1296.00-00 Passive Foreign Investment Company 01/27/2006 200604007 9100.22-00 Other 01/27/2006 Pagination First page « First Previous page Previous … Page 1924 Page 1925 Page 1926 Page 1927 Current page 1928 Page 1929 Page 1930 Page 1931 Page 1932 … Next page Next Last page Last »
