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 49826 - 49850 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200532018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/12/2005 200532017 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005 200532016 2642.00-00 Inclusion Ratio 08/12/2005 200532016 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005 200532015 985.00-00 Functional Currency 08/12/2005 200532014 1362.01-03 Late Elections 08/12/2005 200532013 1361.03-00 Certain Trusts Permitted as Shareholders 08/12/2005 200532013 1361.03-02 Qualified Subchapter S Trusts 08/12/2005 200532013 1362.04-00 Inadvertent Terminations 08/12/2005 200532012 41.00-00 Credit for Increasing Research Activities 08/12/2005 200532011 332.00-00 Complete Liquidation of Subsidiaries 08/12/2005 200532011 351.00-00 Transfer to Corporation Controlled by Transferor 08/12/2005 200532011 355.01-00 Spin-Off 08/12/2005 200532011 368.01-00 Statutory Merger or Consolidation (Type "A") 08/12/2005 200532011 368.04-00 Assets for Control of Transferee (Type "D") 08/12/2005 200532011 1502.13-00 Intercompany Transactions 08/12/2005 200532010 1362.01-03 Late Elections 08/12/2005 200532009 856.01-00 Income Requirements 08/12/2005 200532008 1031.01-00 Property Held For Productive Use or Investment 08/12/2005 200532007 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 08/12/2005 200532007 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005 200532006 1502.21-00 Consolidated Net Operating Loss Deduction 08/12/2005 200532006 9100.22-00 Other 08/12/2005 200532005 305.13-00 Deemed Distributions 08/12/2005 200532004 9100.04-00 Section 168; MACRS 08/12/2005 Pagination First page « Premye Previous page Anvan … Page 1990 Page 1991 Page 1992 Page 1993 Aktyèl paj 1994 Page 1995 Page 1996 Page 1997 Page 1998 … Next page Apre Last page Anvan »