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 45351 - 45375 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200703025 7701.00-00 Definitions 01/19/2007 200703024 42.09-03 Tenant's Right of First Refusal 01/19/2007 200703024 42.08-06 Buildings Eligible for Credits Only If Minimum Long-Term Commitment to Low Income Housing 01/19/2007 200703023 1362.04-00 Inadvertent Terminations 01/19/2007 200703022 2642.00-00 Inclusion Ratio 01/19/2007 200703022 2642.01-00 Inclusion Ratio Defined 01/19/2007 200703022 9100.00-00 Extension of Time for Making Certain Elections 01/19/2007 200703021 302.00-00 Distributions in Redemption of Stock 01/19/2007 200703021 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 01/19/2007 200703021 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 01/19/2007 200703021 338.01-00 Express Election 01/19/2007 200703020 1362.01-03 Late Elections 01/19/2007 200703019 3401.04-02 Employee v. Not an Employee 01/19/2007 200703019 3121.04-01 Common Law Tests 01/19/2007 200703019 3121.04-10 Handicapped Workers 01/19/2007 200703019 3306.05-00 Employees 01/19/2007 200703019 7805.03-00 Reversals of Regulations or Rulings With Retroactive Effect 01/19/2007 200703018 472.05-01 Applied on Controlled-Group Basis 01/19/2007 200703017 147.06-00 Public Approval Requirement 01/19/2007 200703016 1362.01-03 Late Elections 01/19/2007 200703015 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 01/19/2007 200703015 115.00-00 Income of States, Municipalities, etc. 01/19/2007 200703014 9100.09-00 Section 442; Accounting Periods 01/19/2007 200703013 9100.09-00 Section 442; Accounting Periods 01/19/2007 200703012 457.01-00 Year of Inclusion in Gross Income 01/19/2007 Pagination First page « First Previous page Previous … Page 1811 Page 1812 Page 1813 Page 1814 Current page 1815 Page 1816 Page 1817 Page 1818 Page 1819 … Next page Next Last page Last »