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 49126 - 49150 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200542015 104.02-00 Workmen's Compensation 10/21/2005 200542014 9100.09-00 Section 442; Accounting Periods 10/21/2005 200542013 1362.00-00 Election by Small Business Corporation 10/21/2005 200542013 1362.04-00 Inadvertent Terminations 10/21/2005 200542013 368.06-00 Change in Identity, etc. (Type "F") 10/21/2005 200542012 368.01-00 Statutory Merger or Consolidation (Type "A") 10/21/2005 200542012 368.13-00 Transactions Involving Two or More Investment Companies 10/21/2005 200542012 368.05-00 Recapitalization (Type "E") 10/21/2005 200542011 355.01-00 Spin-Off 10/21/2005 200542011 368.04-00 Assets for Control of Transferee (Type "D") 10/21/2005 200542010 1362.01-03 Late Elections 10/21/2005 200542009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/21/2005 200542008 1362.01-03 Late Elections 10/21/2005 200542008 1361.05-00 Qualified Subchapter S Subsidiary 10/21/2005 200542008 9100.22-00 Other 10/21/2005 200542007 1362.04-00 Inadvertent Terminations 10/21/2005 200542006 368.08-06 Business Enterprise Continuity 10/21/2005 200542005 368.08-06 Business Enterprise Continuity 10/21/2005 200542004 1362.01-03 Late Elections 10/21/2005 200542003 1362.01-03 Late Elections 10/21/2005 200542002 988.00-00 Treatment of Certain Foreign Currency Transactions 10/21/2005 200542001 118.02-02 Definition of Contribution in Aid of Construction 10/21/2005 200541050 408.03-00 Rollover Contributions 10/14/2005 200541049 402.08-00 Rollover Contributions 10/14/2005 200541048 414.07-00 Governmental Plan 10/14/2005 Pagination First page « First Previous page Previous … Page 1962 Page 1963 Page 1964 Page 1965 Current page 1966 Page 1967 Page 1968 Page 1969 Page 1970 … Next page Next Last page Last »
