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 45801 - 45825 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200649010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/08/2006 200649009 1362.01-03 Late Elections 12/08/2006 200649008 1362.0 Inadvertent Terminations 12/08/2006 200649007 7701.01-00 Associations v. Corporations 12/08/2006 200649007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2006 200649006 1362.01-03 Late Elections 12/08/2006 200649005 1362.04-00 Inadvertent Terminations 12/08/2006 200649004 1362.04-00 Inadvertent Terminations 12/08/2006 200649003 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11). 12/08/2006 200649003 9100.22-00 Other 12/08/2006 200649002 47.01-00 General Rule; Percentages 12/08/2006 200649001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/08/2006 200648036 412.00-00 Minimum Funding Standards 12/01/2006 200648035 412.00-00 Minimum Funding Standards 12/01/2006 200648034 408.03-00 Rollover Contributions 12/01/2006 200648033 419.00-00 Treatment of Funded Welfare Benefit Plans 12/01/2006 200648033 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/01/2006 200648032 408.03-00 Rollover Contributions 12/01/2006 200648031 501.03-05 Corporations 12/01/2006 200648031 512.01-01 Rents and Royalties 12/01/2006 200648030 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/01/2006 200648030 509.02-01 Publicly Supported Organizations 12/01/2006 200648030 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/01/2006 200648030 170.07-06 Publicly Supported Organizations 12/01/2006 200648029 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/01/2006 Pagination First page « First Previous page Previous … Page 1829 Page 1830 Page 1831 Page 1832 Current page 1833 Page 1834 Page 1835 Page 1836 Page 1837 … Next page Next Last page Last »