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 42576 - 42600 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200751005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007 200751004 1362.01-03 Late Elections 12/21/2007 200751003 468A.04-02 Revised Schedules 12/21/2007 200751002 468A.04-02 Revised Schedules 12/21/2007 200751001 1362.00-00 Election by Small Business Corporation 12/21/2007 200751001 1362.04-00 Inadvertent Terminations 12/21/2007 200750021 412.06-00 Minimum Funding Waiver 12/14/2007 200750020 4941.04-00 Definition of Self-Dealing 12/14/2007 200750019 408.08-00 Tax Treatment of Accounts and Annuities 12/14/2007 200750018 7422.01-00 Necessity for Claim for Refund 12/14/2007 200750018 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/14/2007 200750018 6532.02-00 Suits by Taxpayer 12/14/2007 200750017 162.08-00 Travel (See Also Issues 162.12-06|and 162.13-03) 12/14/2007 200750016 165.04-02 Net Casualty Loss 12/14/2007 200750015 6621.05-00 Net Rate Interest Netting - Overpaid Estimated Taxes 12/14/2007 200750015 6502.00-00 Collection After Assessment (Timely v. Not Timely) 12/14/2007 200750014 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/14/2007 200750014 901.01-04 Dual Capacity Taxpayers 12/14/2007 200750013 468A.01-00 In General 12/14/2007 200750012 1362.04-00 Inadvertent Terminations 12/14/2007 200750011 468A.04-02 Revised Schedules 12/14/2007 200750010 266.01-00 Elections 12/14/2007 200750010 9100.10-01 Accounting Methods 12/14/2007 200750009 368.04-00 Assets for Control of Transferee (Type "D") 12/14/2007 200750009 355.01-00 Spin-Off 12/14/2007 Pagination First page « First Previous page Previous … Page 1700 Page 1701 Page 1702 Page 1703 Current page 1704 Page 1705 Page 1706 Page 1707 Page 1708 … Next page Next Last page Last »