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 65626 - 65650 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200051029 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000 200051028 1362.01-03 Late Elections 12/22/2000 200051027 355.01-00 Spin-Off 12/22/2000 200051027 351.00-00 Transfer to Corporation Controlled by Transferor 12/22/2000 200051026 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000 200051026 755.00-00 Rules for Allocation of Basis 12/22/2000 200051025 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000 200051025 755.00-00 Rules for Allocation of Basis 12/22/2000 200051024 1362.01-03 Late Elections 12/22/2000 200051023 1362.00-00 Election by Small Business Corporation 12/22/2000 200051022 1362.00-00 Election by Small Business Corporation 12/22/2000 200051021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/22/2000 200051020 7701.00-00 Definitions 12/22/2000 200051020 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000 200051019 704.01-04 Section 704(c) Considerations 12/22/2000 200051018 162.36-08 Stock Options 12/22/2000 200051017 6673.00-00 Damages Assessable for Instituting Proceedings Before the Tax Court Merelyfor Delay (for Delay v. Not for Delay) 12/22/2000 200051016 6231.04-00 Nonpartnership Item 12/22/2000 200051015 6050E.00-00 State and Local Income Tax Refunds 12/22/2000 200051014 1362.04-00 Inadvertent Terminations 12/22/2000 200051013 1362.01-03 Late Elections 12/22/2000 200051012 1362.02-03 Passive Investment Income 12/22/2000 200051011 847.04-00 Rules In the Case of Liquidation or Termination of Taxpayer's Insurance Business 12/22/2000 200051011 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 12/22/2000 200051010 6013.02-01 Joint Return After Filing Separate Returns 12/22/2000 Pagination First page « Premye Previous page Anvan … Page 2622 Page 2623 Page 2624 Page 2625 Aktyèl paj 2626 Page 2627 Page 2628 Page 2629 Page 2630 … Next page Apre Last page Anvan »