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 44626 - 44650 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200712019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/23/2007 200712018 351.01-00 Control v. No Control by Transferor 03/23/2007 200712018 355.01-00 Spin-Off 03/23/2007 200712018 368.04-00 Assets for Control of Transferee (Type "D") 03/23/2007 200712018 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 03/23/2007 200712017 7701.00-00 Definitions 03/23/2007 200712016 1362.04-00 Inadvertent Terminations 03/23/2007 200712015 9100.22-00 Other 03/23/2007 200712015 1503.04-04 Dual Resident Corporation 03/23/2007 200712014 1362.01-03 Late Elections 03/23/2007 200712014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007 200712013 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/23/2007 200712013 1031.03-00 Like Kind Real Estate 03/23/2007 200712012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007 200712012 7701.00-00 Definitions 03/23/2007 200712011 7701.00-00 Definitions 03/23/2007 200712010 2056.19-01 Exception For Qualified Domestic Trust 03/23/2007 200712010 9100.00-00 Extension of Time for Making Certain Elections 03/23/2007 200712009 9100.09-00 Section 442; Accounting Periods 03/23/2007 200712008 2601.03-01 Irrevocable Trusts 03/23/2007 200712008 2601.03-05 Additions to Irrevocable Trusts 03/23/2007 200712008 2041.03-00 General Power v. Not a General Power 03/23/2007 200712007 9114.03-42 United Kingdom 03/23/2007 200712007 894.02-00 Dividends 03/23/2007 200712006 61.00-00 Gross Income v. Not Gross Income 03/23/2007 Pagination First page « First Previous page Previous … Page 1782 Page 1783 Page 1784 Page 1785 Current page 1786 Page 1787 Page 1788 Page 1789 Page 1790 … Next page Next Last page Last »
