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 47251 - 47275 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200622025 368.06-00 Change in Identity, etc. (Type "F") 06/02/2006 200622024 9100.09-00 Section 442; Accounting Periods 06/02/2006 200622023 1362.01-03 Late Elections 06/02/2006 200622022 368.03-00 Stock for Property (Type "C") 06/02/2006 200622022 368.03-01 Substantially All the Property 06/02/2006 200622022 368.13-00 Transactions Involving Two or More Investment Companies 06/02/2006 200622021 368.03-00 Stock for Property (Type "C") 06/02/2006 200622021 368.03-01 Substantially All the Property 06/02/2006 200622021 368.13-00 Transactions Involving Two or More Investment Companies 06/02/2006 200622020 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/02/2006 200622020 1035.00-00 Exchanges of Insurance Policies 06/02/2006 200622019 1362.04-00 Inadvertent Terminations 06/02/2006 200622018 1362.01-03 Late Elections 06/02/2006 200622017 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 06/02/2006 200622017 9100.22-00 Other 06/02/2006 200622016 9100.22-00 Other 06/02/2006 200622016 1503.04-04 Dual Resident Corporation 06/02/2006 200622015 2632.00-00 Special Rules for Allocation of GST Exemption 06/02/2006 200622015 2642.00-00 Inclusion Ratio 06/02/2006 200622014 1362.01-03 Late Elections 06/02/2006 200622013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 06/02/2006 200622013 382.07-00 Ownership Change 06/02/2006 200622013 382.07-02 Owner Shift 06/02/2006 200622012 1362.01-03 Late Elections 06/02/2006 200622011 382.12-06 Fluctuation in Value 06/02/2006 Pagination First page « First Previous page Previous … Page 1887 Page 1888 Page 1889 Page 1890 Current page 1891 Page 1892 Page 1893 Page 1894 Page 1895 … Next page Next Last page Last »
