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 46201 - 46225 of 74247jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200638007 1362.02-03 Passive Investment Income 09/22/2006 200638007 1362.02-00 Termination of Election 09/22/2006 200638007 1362.00-00 Election by Small Business Corporation 09/22/2006 200638006 1362.01-03 Late Elections 09/22/2006 200638005 7701.00-00 Definitions 09/22/2006 200638005 1362.01-03 Late Elections 09/22/2006 200638005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/22/2006 200638004 1361.03-02 Qualified Subchapter S Trusts 09/22/2006 200638004 1362.04-00 Inadvertent Terminations 09/22/2006 200638003 9100.22-00 Other 09/22/2006 200638003 1503.04-04 Dual Resident Corporation 09/22/2006 200638002 118.01-02 Nonshareholder Contributions 09/22/2006 200638002 118.02-00 Contributions in Aid of Construction 09/22/2006 200638001 332.00-00 Complete Liquidation of Subsidiaries 09/22/2006 200638001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/22/2006 200638001 368.04-00 Assets for Control of Transferee (Type "D") 09/22/2006 200638001 1502.30-03 Basis Adjustment 09/22/2006 200637042 643.00-00 Definitions Applicable to Subparts A, B, C, and D 09/15/2006 200637042 2601.00-00 Tax On Generation Skipping Transfers 09/15/2006 200637042 61.00-00 Gross Income v. Not Gross Income 09/15/2006 200637042 1001.02-07 Property Differing Materially 09/15/2006 200637042 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 09/15/2006 200637042 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 09/15/2006 200637042 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2006 200637042 1223.00-00 Holding Period of Capital Assets 09/15/2006 Pagination First page « Premye Previous page Anvan … Page 1845 Page 1846 Page 1847 Page 1848 Aktyèl paj 1849 Page 1850 Page 1851 Page 1852 Page 1853 … Next page Apre Last page Anvan »
