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 45176 - 45200 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200706014 501.04-01 Local Associations of Employees 02/09/2007 200706013 412.00-00 Minimum Funding Standards 02/09/2007 200706012 408.03-00 Rollover Contributions 02/09/2007 200706011 332.01-00 Nonrecognition of Gain or Loss 02/09/2007 200706011 165.06-02 Securities In Affiliated Corporations 02/09/2007 200706011 166.00-00 Bad Debts 02/09/2007 200706010 3231.01-00 Employers v. Not Employers 02/09/2007 200706009 3231.01-00 Employers v. Not Employers 02/09/2007 200706008 457.05-00 Eligible Deferred Compensation Plan Defined 02/09/2007 200706008 408.12-00 Deemed IRAs Under Qualified Employer Plans 02/09/2007 200706007 368.04-00 Assets for Control of Transferee (Type "D") 02/09/2007 200706007 351.00-00 Transfer to Corporation Controlled by Transferor 02/09/2007 200706007 357.02-00 Liabilities in Excess of Basis 02/09/2007 200706006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/09/2007 200706006 355.01-00 Spin-Off 02/09/2007 200706006 368.00-00 Definitions Relating to Corporate Reorganizations 02/09/2007 200706006 368.04-00 Assets for Control of Transferee (Type "D") 02/09/2007 200706005 7701.00-00 Definitions 02/09/2007 200706005 9100.00-00 Extension of Time for Making Certain Elections 02/09/2007 200706004 1362.01-03 Late Elections 02/09/2007 200706003 7701.00-00 Definitions 02/09/2007 200706003 9100.00-00 Extension of Time for Making Certain Elections 02/09/2007 200706002 1381.02-00 Certain Other Cooperatives 02/09/2007 200706001 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/09/2007 200705036 501.02-00 Title-Holding Company 02/02/2007 Pagination First page « First Previous page Previous … Page 1804 Page 1805 Page 1806 Page 1807 Current page 1808 Page 1809 Page 1810 Page 1811 Page 1812 … Next page Next Last page Last »