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 53351 - 53375 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200422021 856.07-00 Treatment of Wholly Owned Subsidiaries 05/28/2004 200422021 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004 200422020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/28/2004 200422019 1362.01-03 Late Elections 05/28/2004 200422018 355.01-00 Spin-Off 05/28/2004 200422018 368.04-00 Assets for Control of Transferee (Type "D") 05/28/2004 200422017 1362.01-03 Late Elections 05/28/2004 200422016 1362.01-03 Late Elections 05/28/2004 200422015 1362.02-03 Passive Investment Income 05/28/2004 200422014 1362.01-03 Late Elections 05/28/2004 200422013 280G.01-01 Parachute Payment 05/28/2004 200422012 1362.04-00 Inadvertent Terminations 05/28/2004 200422011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422010 9100.09-00 Section 442; Accounting Periods 05/28/2004 200422009 7701.00-00 Definitions 05/28/2004 200422009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422008 7701.00-00 Definitions 05/28/2004 200422008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422007 7701.00-00 Definitions 05/28/2004 200422007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422006 7701.00-00 Definitions 05/28/2004 200422006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422005 7701.00-00 Definitions 05/28/2004 200422005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422004 149.06-00 Treatment of Hedge Bonds 05/28/2004 Pagination First page « Premye Previous page Anvan … Page 2131 Page 2132 Page 2133 Page 2134 Aktyèl paj 2135 Page 2136 Page 2137 Page 2138 Page 2139 … Next page Apre Last page Anvan »
