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 32001 - 32025 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201036009 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/10/2010 201036008 115.00-00 Income of States, Municipalities, etc. 09/10/2010 201036007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/10/2010 201036007 355.01-00 Spin-Off 09/10/2010 201036007 368.00-00 Definitions Relating to Corporate Reorganizations 09/10/2010 201036007 368.04-00 Assets for Control of Transferee (Type "D") 09/10/2010 201036006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/10/2010 201036006 355.01-00 Spin-Off 09/10/2010 201036006 368.00-00 Definitions Relating to Corporate Reorganizations 09/10/2010 201036006 368.04-00 Assets for Control of Transferee (Type "D") 09/10/2010 201036005 1362.04-00 Inadvertent Terminations 09/10/2010 201036004 1362.01-03 Late Elections 09/10/2010 201036004 1362.00-00 Election by Small Business Corporation 09/10/2010 201036003 1361.05-00 Qualified Subchapter S Subsidiary 09/10/2010 201036003 1362.00-00 Election by Small Business Corporation 09/10/2010 201036003 9100.00-00 Extension of Time for Making Certain Elections 09/10/2010 201036002 468A.04-02 Revised Schedules 09/10/2010 201036001 165.04-02 Net Casualty Loss 09/10/2010 201035046 412.03-00 Actuarial Assumptions 09/03/2010 201035045 408.03-00 Rollover Contributions 09/03/2010 201035044 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/03/2010 201035043 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/03/2010 201035042 412.00-00 Minimum Funding Standards 09/03/2010 201035041 412.00-00 Minimum Funding Standards 09/03/2010 201035040 412.00-00 Minimum Funding Standards 09/03/2010 Pagination First page « First Previous page Previous … Page 1277 Page 1278 Page 1279 Page 1280 Current page 1281 Page 1282 Page 1283 Page 1284 Page 1285 … Next page Next Last page Last »