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 14601 - 14625 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201651014 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/16/2016 201651014 446.11-04 Loan Fees and Finance Charges (But Not Rev. Rul. 72-100) 12/16/2016 201651013 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 12/16/2016 201651012 61.00-00 Gross Income v. Not Gross Income 12/16/2016 201651012 817.00-00 Treatment of Variable Contracts 12/16/2016 201651011 1502.21-00 Consolidated Net Operating Loss Deduction 12/16/2016 201651011 9100.22-00 Other 12/16/2016 201651010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/16/2016 201651010 355.01-00 Spin-Off 12/16/2016 201651010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/16/2016 201651009 7701.00-00 Definitions 12/16/2016 201651009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2016 201651008 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 12/16/2016 201651007 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/16/2016 201651007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/16/2016 201651006 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/16/2016 201651006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/16/2016 201651005 1362.04-00 Inadvertent Terminations 12/16/2016 201651004 1295.02-02 Retroactive Elections 12/16/2016 201651003 469.03-03 Definition of Activity 12/16/2016 201651003 9100.00-00 Extension of Time for Making Certain Elections 12/16/2016 201651002 61.00-00 Gross Income v. Not Gross Income 12/16/2016 201651002 817.00-00 Treatment of Variable Contracts 12/16/2016 201651001 1362.04-00 Inadvertent Terminations 12/16/2016 201651001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2016 Pagination First page « Premye Previous page Anvan … Page 581 Page 582 Page 583 Page 584 Aktyèl paj 585 Page 586 Page 587 Page 588 Page 589 … Next page Apre Last page Anvan »