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 43151 - 43175 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200737013 306.01-00 Section 306 Stock v. Not 306 Stock 09/14/2007 200737013 368.01-00 Statutory Merger or Consolidation (Type "A") 09/14/2007 200737012 351.00-00 Transfer to Corporation Controlled by Transferor 09/14/2007 200737012 803.00-00 Life Insurance Gross Income 09/14/2007 200737012 805.00-00 General Deductions 09/14/2007 200737012 807.00-00 Rules for Certain Reserves 09/14/2007 200737012 848.00-00 Capitalization of Policy Acquisition Expenses 09/14/2007 200737011 42.00-00 Low-Income Housing Credit 09/14/2007 200737010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/14/2007 200737009 422.02-00 Employment Requirements 09/14/2007 200737008 7701.00-00 Definitions 09/14/2007 200737008 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007 200737007 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007 200737006 1502.13-00 Intercompany Transactions 09/14/2007 200737005 9100.22-00 Other 09/14/2007 200737005 1503.04-04 Dual Resident Corporation 09/14/2007 200737004 1362.01-03 Late Elections 09/14/2007 200737003 1362.01-03 Late Elections 09/14/2007 200737002 468A.05-08 Disqualification of Fund 09/14/2007 200737001 468A.05-08 Disqualification of Fund 09/14/2007 200736037 501.03-05 Corporations 09/07/2007 200736036 402.08-00 Rollover Contributions 09/07/2007 200736035 412.06-00 Minimum Funding Waiver 09/07/2007 200736034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/07/2007 200736033 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/07/2007 Pagination First page « First Previous page Previous … Page 1723 Page 1724 Page 1725 Page 1726 Current page 1727 Page 1728 Page 1729 Page 1730 Page 1731 … Next page Next Last page Last »