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 49626 - 49650 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200533022 1273.01-00 Definition of Original Issue Discount 08/19/2005 200533022 1502.13-00 Intercompany Transactions 08/19/2005 200533021 351.14-00 Non-Qualified Preferred Stock 08/19/2005 200533021 355.01-00 Spin-Off 08/19/2005 200533021 355.01-02 Split-Up 08/19/2005 200533021 368.04-00 Assets for Control of Transferee (Type "D") 08/19/2005 200533020 2057.00-00 Qualified Family Business Interests 08/19/2005 200533020 9100.00-00 Extension of Time for Making Certain Elections 08/19/2005 200533019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2005 200533019 1362.01-03 Late Elections 08/19/2005 200533018 860D.00-00 REMIC Defined 08/19/2005 200533018 9100.00-00 Extension of Time for Making Certain Elections 08/19/2005 200533017 351.14-00 Non-Qualified Preferred Stock 08/19/2005 200533017 355.01-00 Spin-Off 08/19/2005 200533017 355.01-02 Split-Up 08/19/2005 200533017 368.04-00 Assets for Control of Transferee (Type "D") 08/19/2005 200533015 351.14-00 Non-Qualified Preferred Stock 08/19/2005 200533015 355.01-00 Spin-Off 08/19/2005 200533015 355.01-02 Split-Up 08/19/2005 200533015 368.04-00 Assets for Control of Transferee (Type "D") 08/19/2005 200533014 351.14-00 Non-Qualified Preferred Stock 08/19/2005 200533014 355.01-00 Spin-Off 08/19/2005 200533014 355.01-02 Split-Up 08/19/2005 200533014 368.04-00 Assets for Control of Transferee (Type "D") 08/19/2005 200533013 351.14-00 Non-Qualified Preferred Stock 08/19/2005 Pagination First page « First Previous page Previous … Page 1982 Page 1983 Page 1984 Page 1985 Current page 1986 Page 1987 Page 1988 Page 1989 Page 1990 … Next page Next Last page Last »