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 38151 - 38175 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200913013 42.00-00 Low-Income Housing Credit 03/27/2009 200913012 42.00-00 Low-Income Housing Credit 03/27/2009 200913011 263A.08-00 Interest Capitalization 03/27/2009 200913011 263A.08-01 Designated Property 03/27/2009 200913011 263A.10-00 Unit of Property 03/27/2009 200913011 263A.12-00 Production Period 03/27/2009 200913010 9100.22-00 Other 03/27/2009 200913010 1296.00-00 Passive Foreign Investment Company 03/27/2009 200913010 855.01-00 General Rule 03/27/2009 200913009 9100.09-00 Section 442; Accounting Periods 03/27/2009 200913008 367.00-00 Foreign Corporations 03/27/2009 200913008 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 03/27/2009 200913007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/27/2009 200913007 355.01-01 Split-Off 03/27/2009 200913007 368.00-00 Definitions Relating to Corporate Reorganizations 03/27/2009 200913007 368.04-00 Assets for Control of Transferee (Type "D") 03/27/2009 200913006 453.08-01 Election After Revocation 03/27/2009 200913006 9100.22-00 Other 03/27/2009 200913005 897.00-00 Disposition of Investment in United States Real Property 03/27/2009 200913004 453.00-00 Installment Method (Available v. Not Available) 03/27/2009 200913004 453.09-00 Contingent Payment Sales 03/27/2009 200913004 453.09-01 Alternative Basis Recovery 03/27/2009 200913003 1362.04-00 Inadvertent Terminations 03/27/2009 200913002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/27/2009 200913002 1361.03-03 Electing Small Business Trusts 03/27/2009 Pagination First page « First Previous page Previous … Page 1523 Page 1524 Page 1525 Page 1526 Current page 1527 Page 1528 Page 1529 Page 1530 Page 1531 … Next page Next Last page Last »