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. Afiche 43876 - 43900 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200725015 856.02-00 Investment Requirements 06/22/2007 200725014 162.36-01 General Rules 06/22/2007 200725013 1362.04-00 Inadvertent Terminations 06/22/2007 200725012 368.06-00 Change in Identity, etc. (Type "F") 06/22/2007 200725012 1361.05-00 Qualified Subchapter S Subsidiary 06/22/2007 200725012 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 06/22/2007 200725012 1368.01-00 Accumulated Adjustments Account 06/22/2007 200725011 1362.00-00 Election by Small Business Corporation 06/22/2007 200725011 1362.01-00 Eligible v. Ineligible 06/22/2007 200725011 1362.01-03 Late Elections 06/22/2007 200725010 1362.00-00 Election by Small Business Corporation 06/22/2007 200725010 1362.01-00 Eligible v. Ineligible 06/22/2007 200725010 1362.01-03 Late Elections 06/22/2007 200725009 1362.01-03 Late Elections 06/22/2007 200725009 9100.09-00 Section 442; Accounting Periods 06/22/2007 200725008 2601.00-00 Tax On Generation Skipping Transfers 06/22/2007 200725008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/22/2007 200725007 2632.01-00 Time and Manner of Allocation 06/22/2007 200725007 9100.00-00 Extension of Time for Making Certain Elections 06/22/2007 200725006 7701.00-00 Definitions 06/22/2007 200725006 9100.00-00 Extension of Time for Making Certain Elections 06/22/2007 200725005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/22/2007 200725005 355.01-01 Split-Off 06/22/2007 200725005 368.00-00 Definitions Relating to Corporate Reorganizations 06/22/2007 200725005 368.04-00 Assets for Control of Transferee (Type "D") 06/22/2007 Pagination First page « Premye Previous page Anvan … Page 1752 Page 1753 Page 1754 Page 1755 Aktyèl paj 1756 Page 1757 Page 1758 Page 1759 Page 1760 … Next page Apre Last page Anvan »