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 44976 - 45000 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200708016 355.01-00 Spin-Off 02/23/2007 200708016 368.04-00 Assets for Control of Transferee (Type "D") 02/23/2007 200708015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/23/2007 200708015 355.01-00 Spin-Off 02/23/2007 200708015 355.05-00 Control 02/23/2007 200708015 355.05-01 Distribution of Control 02/23/2007 200708015 355.09-00 Distributions Within a Consolidated Group 02/23/2007 200708014 9100.09-00 Section 442; Accounting Periods 02/23/2007 200708013 9100.09-00 Section 442; Accounting Periods 02/23/2007 200708012 355.01-01 Split-Off 02/23/2007 200708012 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 02/23/2007 200708011 7701.00-00 Definitions 02/23/2007 200708011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/23/2007 200708010 7701.00-00 Definitions 02/23/2007 200708010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/23/2007 200708009 1502.75-00 Filing Requirements 02/23/2007 200708009 9100.20-00 Section 1502; Election to File Consolidated Return 02/23/2007 200708008 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 02/23/2007 200708007 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 02/23/2007 200708006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 02/23/2007 200708006 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/23/2007 200708005 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 02/23/2007 200708004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2007 200708003 61.13-07 Refund of Taxes or Duties 02/23/2007 200708003 102.00-00 Gifts and Inheritances 02/23/2007 Pagination First page « First Previous page Previous … Page 1796 Page 1797 Page 1798 Page 1799 Current page 1800 Page 1801 Page 1802 Page 1803 Page 1804 … Next page Next Last page Last »
