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 43801 - 43825 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200726019 9100.22-00 Other 06/29/2007 200726019 1503.04-04 Dual Resident Corporation 06/29/2007 200726018 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 06/29/2007 200726017 1362.01-03 Late Elections 06/29/2007 200726016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2007 200726015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2007 200726014 9100.22-00 Other 06/29/2007 200726014 1503.04-00 Dual Consolidated Loss 06/29/2007 200726013 7701.00-00 Definitions 06/29/2007 200726013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/29/2007 200726012 7701.00-00 Definitions 06/29/2007 200726012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/29/2007 200726011 1504.00-00 Definitions 06/29/2007 200726011 1504.02-00 Includible Corporation v. Not an Includible Corporation 06/29/2007 200726010 1362.04-00 Inadvertent Terminations 06/29/2007 200726009 1362.04-00 Inadvertent Terminations 06/29/2007 200726008 2601.03-01 Irrevocable Trusts 06/29/2007 200726008 2041.11-00 5 and 5 Power 06/29/2007 200726008 2514.04-01 Exception: 5 Plus 5 Power 06/29/2007 200726007 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 06/29/2007 200726006 1256.07-05 Qualified Board or Exchange 06/29/2007 200726005 2055.12-10 Reformations of Nonqualifying Interests 06/29/2007 200726004 9100.00-00 Extension of Time for Making Certain Elections 06/29/2007 200726003 2601.00-00 Tax On Generation Skipping Transfers 06/29/2007 200726003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/29/2007 Pagination First page « First Previous page Previous … Page 1749 Page 1750 Page 1751 Page 1752 Current page 1753 Page 1754 Page 1755 Page 1756 Page 1757 … Next page Next Last page Last »