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 46576 - 46600 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200631027 501.07-01 Profit v. Not for Profit 08/04/2006 200631026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/04/2006 200631025 72.20-04 Substantially Equal Payments 08/04/2006 200631024 414.09-00 Certain Employee Contributions 08/04/2006 200631023 61.09-01 Claim of Right 08/04/2006 200631022 9100.21-00 Section 6(c)(3) of PL 97-354; Qualified Oil Corporation 08/04/2006 200631022 1503.04-00 Dual Consolidated Loss 08/04/2006 200631021 1362.01-03 Late Elections 08/04/2006 200631020 897.03-00 U.S. Real Property Holding Corporation 08/04/2006 200631020 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 08/04/2006 200631019 9100.22-00 Other 08/04/2006 200631019 1503.04-04 Dual Resident Corporation 08/04/2006 200631018 1362.01-03 Late Elections 08/04/2006 200631017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/04/2006 200631016 9100.22-00 Other 08/04/2006 200631016 1503.04-04 Dual Resident Corporation 08/04/2006 200631015 1362.01-03 Late Elections 08/04/2006 200631014 704.00-00 Partner's Distributive Share 08/04/2006 200631014 737.00-00 Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner 08/04/2006 200631014 751.01-00 Sale or Exchange of Interest in Partnership 08/04/2006 200631013 1362.01-03 Late Elections 08/04/2006 200631012 1031.03-00 Like Kind Real Estate 08/04/2006 200631011 1362.04-00 Inadvertent Terminations 08/04/2006 200631010 754.02-00 Timeliness of Election 08/04/2006 200631010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/04/2006 Pagination First page « First Previous page Previous … Page 1860 Page 1861 Page 1862 Page 1863 Current page 1864 Page 1865 Page 1866 Page 1867 Page 1868 … Next page Next Last page Last »