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 35826 - 35850 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200942034 954.03-00 Foreign Base Company Sales Income 10/16/2009 200942033 1362.04-00 Inadvertent Terminations 10/16/2009 200942032 562.03-00 Preferential Dividends 10/16/2009 200942032 851.00-00 Definition of Regulated Investment Company 10/16/2009 200942031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/16/2009 200942031 368.00-00 Definitions Relating to Corporate Reorganizations 10/16/2009 200942031 355.01-00 Spin-Off 10/16/2009 200942031 368.06-00 Change in Identity, etc. (Type "F") 10/16/2009 200942030 301.00-00 Distributions of Property 10/16/2009 200942029 368.00-00 Definitions Relating to Corporate Reorganizations 10/16/2009 200942029 368.03-00 Stock for Property (Type "C") 10/16/2009 200942029 368.08-06 Business Enterprise Continuity 10/16/2009 200942029 368.13-00 Transactions Involving Two or More Investment Companies 10/16/2009 200942028 1362.00-00 Election by Small Business Corporation 10/16/2009 200942028 1362.04-00 Inadvertent Terminations 10/16/2009 200942027 1362.00-00 Election by Small Business Corporation 10/16/2009 200942027 1362.04-00 Inadvertent Terminations 10/16/2009 200942026 1362.04-00 Inadvertent Terminations 10/16/2009 200942025 1362.01-03 Late Elections 10/16/2009 200942024 7701.00-00 Definitions 10/16/2009 200942024 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009 200942024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/16/2009 200942023 1362.01-03 Late Elections 10/16/2009 200942023 1362.04-00 Inadvertent Terminations 10/16/2009 200942022 1382.00-00 Taxable Income of Cooperatives 10/16/2009 Pagination First page « First Previous page Previous … Page 1430 Page 1431 Page 1432 Page 1433 Current page 1434 Page 1435 Page 1436 Page 1437 Page 1438 … Next page Next Last page Last »
