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 50126 - 50150 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200524020 1362.01-03 Late Elections 06/17/2005 200524019 367.03-06 Transfer of Stock Subject to a Five-Year Gain Recognition Agreement 06/17/2005 200524019 367.03-13 Treatment of Subsequent Disposition of Stock of Transferee 06/17/2005 200524019 367.10-04 Distribution of Stock Described in Section 355 06/17/2005 200524018 754.02-00 Timeliness of Election 06/17/2005 200524018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/17/2005 200524017 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 06/17/2005 200524017 3121.01-00 Wages 06/17/2005 200524016 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 06/17/2005 200524015 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/17/2005 200524015 115.00-00 Income of States, Municipalities, etc. 06/17/2005 200524015 141.00-00 Private Activity Bond; Qualified Bond 06/17/2005 200524014 664.03-02 Charitable Remainder Unitrust 06/17/2005 200524014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 06/17/2005 200524014 170.00-00 Charitable, Etc. Contributions and Gifts 06/17/2005 200524013 664.00-00 Charitable Remainder Trusts 06/17/2005 200524012 351.00-00 Transfer to Corporation Controlled by Transferor 06/17/2005 200524012 368.01-00 Statutory Merger or Consolidation (Type "A") 06/17/2005 200524012 368.12-00 Liquidation v. Reorganization 06/17/2005 200524012 368.04-00 Assets for Control of Transferee (Type "D") 06/17/2005 200524012 332.00-00 Complete Liquidation of Subsidiaries 06/17/2005 200524012 355.01-01 Split-Off 06/17/2005 200524011 351.00-00 Transfer to Corporation Controlled by Transferor 06/17/2005 200524011 368.01-00 Statutory Merger or Consolidation (Type "A") 06/17/2005 200524011 368.12-00 Liquidation v. Reorganization 06/17/2005 Pagination First page « First Previous page Previous … Page 2002 Page 2003 Page 2004 Page 2005 Current page 2006 Page 2007 Page 2008 Page 2009 Page 2010 … Next page Next Last page Last »