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 58726 - 58750 of 74326Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200239025 1362.01-03 Late Elections 09/27/2002 200239024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/27/2002 200239023 1362.01-03 Late Elections 09/27/2002 200239022 332.01-00 Nonrecognition of Gain or Loss 09/27/2002 200239022 355.01-00 Spin-Off 09/27/2002 200239022 368.04-00 Assets for Control of Transferee (Type "D") 09/27/2002 200239021 1362.01-03 Late Elections 09/27/2002 200239020 1362.01-03 Late Elections 09/27/2002 200239019 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/27/2002 200239018 1362.01-03 Late Elections 09/27/2002 200239017 1362.01-03 Late Elections 09/27/2002 200239016 1362.01-03 Late Elections 09/27/2002 200239015 1362.01-03 Late Elections 09/27/2002 200239014 1362.01-03 Late Elections 09/27/2002 200239013 1362.01-03 Late Elections 09/27/2002 200239012 1033.02-00 Definition of Involuntary Conversion Events 09/27/2002 200239012 1033.03-00 Property Similar or Related in Service or Use 09/27/2002 200239011 1362.01-03 Late Elections 09/27/2002 200239010 468A.04-02 Revised Schedules 09/27/2002 200239009 1033.02-00 Definition of Involuntary Conversion Events 09/27/2002 200239009 1033.03-00 Property Similar or Related in Service or Use 09/27/2002 200239008 1362.02-03 Passive Investment Income 09/27/2002 200239007 1362.01-02 Election After Termination 09/27/2002 200239006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/27/2002 200239006 368.04-00 Assets for Control of Transferee (Type "D") 09/27/2002 Pagination First page « First Previous page Previous … Page 2346 Page 2347 Page 2348 Page 2349 Current page 2350 Page 2351 Page 2352 Page 2353 Page 2354 … Next page Next Last page Last »