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 51051 - 51075 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200510027 7453.00-00 Rules of Practice, Procedure, and Evidence 03/11/2005 200510026 2642.00-00 Inclusion Ratio 03/11/2005 200510026 9100.00-00 Extension of Time for Making Certain Elections 03/11/2005 200510025 1362.01-03 Late Elections 03/11/2005 200510024 1362.04-00 Inadvertent Terminations 03/11/2005 200510023 1362.02-00 Termination of Election 03/11/2005 200510022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/11/2005 200510022 368.04-00 Assets for Control of Transferee (Type "D") 03/11/2005 200510021 877.00-00 Expatriation to Avoid Tax 03/11/2005 200510020 1362.04-00 Inadvertent Terminations 03/11/2005 200510020 1361.03-02 Qualified Subchapter S Trusts 03/11/2005 200510020 1361.03-00 Certain Trusts Permitted as Shareholders 03/11/2005 200510019 877.01-00 Principal Purpose--the Avoidance of Tax 03/11/2005 200510018 9100.00-00 Extension of Time for Making Certain Elections 03/11/2005 200510018 2642.00-00 Inclusion Ratio 03/11/2005 200510017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/11/2005 200510016 115.00-00 Income of States, Municipalities, etc. 03/11/2005 200510016 170.00-00 Charitable, Etc. Contributions and Gifts 03/11/2005 200510015 1362.04-00 Inadvertent Terminations 03/11/2005 200510014 1362.01-03 Late Elections 03/11/2005 200510013 7701.00-00 Definitions 03/11/2005 200510013 9100.00-00 Extension of Time for Making Certain Elections 03/11/2005 200510012 368.06-00 Change in Identity, etc. (Type "F") 03/11/2005 200510011 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 03/11/2005 200510011 1361.01-04 More than One Class of Stock 03/11/2005 Pagination First page « Premye Previous page Anvan … Page 2039 Page 2040 Page 2041 Page 2042 Aktyèl paj 2043 Page 2044 Page 2045 Page 2046 Page 2047 … Next page Apre Last page Anvan »