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 7526 - 7550 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202021013 7701.00-00 Definitions 05/22/2020 202021012 7701.00-00 Definitions 05/22/2020 202021011 7701.00-00 Definitions 05/22/2020 202021010 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 05/22/2020 202021010 382.12-00 Operating Rules 05/22/2020 202021010 382.12-16 Controlled Groups 05/22/2020 202021010 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020 202021010 9100.22-00 Other 05/22/2020 202021009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/22/2020 202021008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/22/2020 202021008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/22/2020 202021007 1361.00-00 Definitions 05/22/2020 202021007 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/22/2020 202021007 1361.01-04 More than One Class of Stock 05/22/2020 202021007 1361.05-00 Qualified Subchapter S Subsidiary 05/22/2020 202021007 1362.00-00 Election by Small Business Corporation 05/22/2020 202021007 1362.01-00 Eligible v. Ineligible 05/22/2020 202021007 1362.01-01 Shareholder Consent 05/22/2020 202021006 1361.00-00 Definitions 05/22/2020 202021006 1361.03-00 Certain Trusts Permitted as Shareholders 05/22/2020 202021006 1361.03-03 Electing Small Business Trusts 05/22/2020 202021006 1362.00-00 Election by Small Business Corporation 05/22/2020 202021006 1362.02-00 Termination of Election 05/22/2020 202021006 1362.02-02 Ceases to be Small Business Corporation 05/22/2020 202021006 1362.04-00 Inadvertent Terminations 05/22/2020 Pagination First page « Premye Previous page Anvan … Page 298 Page 299 Page 300 Page 301 Aktyèl paj 302 Page 303 Page 304 Page 305 Page 306 … Next page Apre Last page Anvan »