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. Showing 25801 - 25825 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201238018 368.00-00 Definitions Relating to Corporate Reorganizations 09/21/2012 201238018 368.04-00 Assets for Control of Transferee (Type "D") 09/21/2012 201238018 1361.00-00 Definitions 09/21/2012 201238017 1361.03-00 Certain Trusts Permitted as Shareholders 09/21/2012 201238017 1361.03-02 Qualified Subchapter S Trusts 09/21/2012 201238017 1361.03-03 Electing Small Business Trusts 09/21/2012 201238017 1362.02-00 Termination of Election 09/21/2012 201238017 1362.04-00 Inadvertent Terminations 09/21/2012 201238016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 09/21/2012 201238015 1362.00-00 Election by Small Business Corporation 09/21/2012 201238015 1362.04-00 Inadvertent Terminations 09/21/2012 201238014 1362.00-00 Election by Small Business Corporation 09/21/2012 201238014 1362.04-00 Inadvertent Terminations 09/21/2012 201238013 45.00-00 Electricity Produced from Certain Renewable Sources 09/21/2012 201238012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 09/21/2012 201238011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 09/21/2012 201238010 468A.01-00 In General 09/21/2012 201238009 856.00-00 Definition of Real Estate Investment Trust 09/21/2012 201238009 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012 201238008 1362.04-00 Inadvertent Terminations 09/21/2012 201238008 1362.01-03 Late Elections 09/21/2012 201238007 1362.01-00 Eligible v. Ineligible 09/21/2012 201238007 1362.01-03 Late Elections 09/21/2012 201238007 1362.04-00 Inadvertent Terminations 09/21/2012 201238006 1362.00-00 Election by Small Business Corporation 09/21/2012 Pagination First page « First Previous page Previous … Page 1029 Page 1030 Page 1031 Page 1032 Current page 1033 Page 1034 Page 1035 Page 1036 Page 1037 … Next page Next Last page Last »
