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 36326 - 36350 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200935014 1361.01-04 More than One Class of Stock 08/28/2009 200935014 1362.00-00 Election by Small Business Corporation 08/28/2009 200935014 1362.01-00 Eligible v. Ineligible 08/28/2009 200935014 1362.04-00 Inadvertent Terminations 08/28/2009 200935013 301.00-00 Distributions of Property 08/28/2009 200935012 337.16-02 Allowable Worthless Stock Loss 08/28/2009 200935012 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/28/2009 200935011 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/28/2009 200935011 1504.00-00 Definitions 08/28/2009 200935010 9100.20-00 Section 1502; Election to File Consolidated Return 08/28/2009 200935010 1502.75-00 Filing Requirements 08/28/2009 200935009 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/28/2009 200935008 7701.00-00 Definitions 08/28/2009 200935008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/28/2009 200935007 453.06-06 Election Out 08/28/2009 200935007 9100.22-00 Other 08/28/2009 200935006 7701.00-00 Definitions 08/28/2009 200935006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/28/2009 200935005 2702.02-02 Personal Residence in Trust 08/28/2009 200935004 2702.02-02 Personal Residence in Trust 08/28/2009 200935003 115.00-00 Income of States, Municipalities, etc. 08/28/2009 200935003 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 08/28/2009 200935002 351.00-00 Transfer to Corporation Controlled by Transferor 08/28/2009 200935002 368.02-00 Stock for Stock (Type "B") 08/28/2009 200935002 368.05-00 Recapitalization (Type "E") 08/28/2009 Pagination First page « First Previous page Previous … Page 1450 Page 1451 Page 1452 Page 1453 Current page 1454 Page 1455 Page 1456 Page 1457 Page 1458 … Next page Next Last page Last »
