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 43526 - 43550 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200731017 9100.00-00 Extension of Time for Making Certain Elections 08/03/2007 200731017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2007 200731016 1362.01-03 Late Elections 08/03/2007 200731015 7701.00-00 Definitions 08/03/2007 200731015 9100.00-00 Extension of Time for Making Certain Elections 08/03/2007 200731015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2007 200731014 9100.04-00 Section 168; MACRS 08/03/2007 200731013 355.01-00 Spin-Off 08/03/2007 200731013 332.00-00 Complete Liquidation of Subsidiaries 08/03/2007 200731013 368.01-00 Statutory Merger or Consolidation (Type "A") 08/03/2007 200731013 368.01-02 Using Stock of Corporation Controlling Merged Corporation 08/03/2007 200731013 351.00-00 Transfer to Corporation Controlled by Transferor 08/03/2007 200731013 368.04-00 Assets for Control of Transferee (Type "D") 08/03/2007 200731012 468A.01-00 In General 08/03/2007 200731011 468A.01-00 In General 08/03/2007 200731010 468A.01-00 In General 08/03/2007 200731009 468A.01-00 In General 08/03/2007 200731008 468A.01-00 In General 08/03/2007 200731007 468A.01-00 In General 08/03/2007 200731006 9100.22-00 Other 08/03/2007 200731006 1503.04-04 Dual Resident Corporation 08/03/2007 200731005 2632.01-00 Time and Manner of Allocation 08/03/2007 200731005 9100.00-00 Extension of Time for Making Certain Elections 08/03/2007 200731004 2632.01-00 Time and Manner of Allocation 08/03/2007 200731004 9100.00-00 Extension of Time for Making Certain Elections 08/03/2007 Pagination First page « First Previous page Previous … Page 1738 Page 1739 Page 1740 Page 1741 Current page 1742 Page 1743 Page 1744 Page 1745 Page 1746 … Next page Next Last page Last »