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 16751 - 16775 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201601001 351.01-00 Control v. No Control by Transferor 12/31/2015 201601001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/2015 201601001 361.02-02 Certain Transfers to Creditors 12/31/2015 201601000 6110.00-00 Index for Public Inspection of Written Determination 01/01/2016 201552034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2015 201552033 501.02-00 Title-Holding Company 12/24/2015 201552032 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/24/2015 201552032 501.04-03 Political Activities Organizations 12/24/2015 201552031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2015 201552030 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 12/24/2015 201552029 7521.00-00 Procedure For Taxpayer Interviews 12/24/2015 201552028 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/24/2015 201552027 301.01-07 Form v. Substance 12/24/2015 201552026 165.06-00 Worthless Securities 12/24/2015 201552026 165.11-00 Other 12/24/2015 201552026 351.05-00 "Property" Defined 12/24/2015 201552026 351.15-00 Exceptions 12/24/2015 201552025 1502.77-00 Common Parent Agent for Subsidiaries 12/24/2015 201552024 167.13-21 Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) 12/24/2015 201552023 9413.03-02 Interest Expense Allocation/Apportionment 12/24/2015 201552022 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015 201552022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015 201552021 9100.09-00 Section 442; Accounting Periods 12/24/2015 201552020 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015 201552020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015 Pagination First page « Premye Previous page Anvan … Page 667 Page 668 Page 669 Page 670 Aktyèl paj 671 Page 672 Page 673 Page 674 Page 675 … Next page Apre Last page Anvan »