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 6176 - 6200 of 74326jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202126005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/02/2021 202126005 355.01-00 Spin-Off 07/02/2021 202126005 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/02/2021 202126005 368.00-00 Definitions Relating to Corporate Reorganizations 07/02/2021 202126005 368.04-00 Assets for Control of Transferee (Type "D") 07/02/2021 202126004 1362.00-00 Election by Small Business Corporation 07/02/2021 202126004 1362.01-00 Eligible v. Ineligible 07/02/2021 202126004 1362.01-01 Shareholder Consent 07/02/2021 202126004 1362.02-00 Termination of Election 07/02/2021 202126004 1362.04-00 Inadvertent Terminations 07/02/2021 202126003 101.01-02 Transfer for Consideration 07/02/2021 202126003 1502.13-00 Intercompany Transactions 07/02/2021 202126002 9100.00-00 Extension of Time for Making Certain Elections 07/02/2021 202126001 401.29-00 Cash or Deferred Arrangements 07/02/2021 202126001 414.09-00 Certain Employee Contributions 07/02/2021 202126000 6110.00-00 Index for Public Inspection of Written Determination 07/02/2021 202125023 501.03-30 Organizational and Operational Tests 06/25/2021 202125023 501.33 00 Private v. Public Interest Served 06/25/2021 202125022 501.03-30 Organizational and Operational Tests 06/25/2021 202125022 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 06/25/2021 202125021 4945.04-04 Grants to Individuals 06/25/2021 202125020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/25/2021 202125020 501.03-30 Organizational and Operational Tests 06/25/2021 202125019 6201.01-06 Assessment of Criminal Restitution 06/25/2021 202125018 6201.01-06 Assessment of Criminal Restitution 06/25/2021 Pagination First page « Premye Previous page Anvan … Page 244 Page 245 Page 246 Page 247 Aktyèl paj 248 Page 249 Page 250 Page 251 Page 252 … Next page Apre Last page Anvan »