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 12076 - 12100 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201802009 1502.75-00 Filing Requirements 01/12/2018 201802009 9100.20-00 Section 1502; Election to File Consolidated Return 01/12/2018 201802008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/12/2018 201802008 9100.22-00 Other 01/12/2018 201802007 332.00-00 Complete Liquidation of Subsidiaries 01/12/2018 201802007 355.01-00 Spin-Off 01/12/2018 201802007 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 01/12/2018 201802007 361.02-02 Certain Transfers to Creditors 01/12/2018 201802006 856.07-00 Treatment of Wholly Owned Subsidiaries 01/12/2018 201802006 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018 201802005 7701.00-00 Definitions 01/12/2018 201802005 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018 201802005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/12/2018 201802004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/12/2018 201802003 45C.00-00 (Formerly Section 28) Clinical Testing Expenses for Certain Drugs 01/12/2018 201802002 2642.00-00 Inclusion Ratio 01/12/2018 201802002 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018 201802001 2642.00-00 Inclusion Ratio 01/12/2018 201802001 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018 201802000 6110.00-00 Index for Public Inspection of Written Determination 01/12/2018 201801015 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/05/2018 201801014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/05/2018 201801014 501.36-00 Business Activities 01/05/2018 201801013 501.33-00 Private v. Public Interest Served 01/05/2018 201801013 501.35-00 "Exclusively" Test 01/05/2018 Pagination First page « Premye Previous page Anvan … Page 480 Page 481 Page 482 Page 483 Aktyèl paj 484 Page 485 Page 486 Page 487 Page 488 … Next page Apre Last page Anvan »