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 64701 - 64725 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200109037 368.01-00 Statutory Merger or Consolidation (Type "A") 03/02/2001 200109036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2001 200109035 1362.01-03 Late Elections 03/02/2001 200109034 9100.00-00 Extension of Time for Making Certain Elections 03/02/2001 200109033 7701.00-00 Definitions 03/02/2001 200109033 9100.00-00 Extension of Time for Making Certain Elections 03/02/2001 200109032 7701.00-00 Definitions 03/02/2001 200109032 9100.00-00 Extension of Time for Making Certain Elections 03/02/2001 200109031 355.01-00 Spin-Off 03/02/2001 200109030 1362.01-03 Late Elections 03/02/2001 200109029 1362.01-03 Late Elections 03/02/2001 200109028 1362.01-03 Late Elections 03/02/2001 200109027 332.00-00 Complete Liquidation of Subsidiaries 03/02/2001 200109027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/02/2001 200109027 368.04-00 Assets for Control of Transferee (Type "D") 03/02/2001 200109026 1362.01-03 Late Elections 03/02/2001 200109025 468A.04-02 Revised Schedules 03/02/2001 200109025 468A.03-04 Formulas or Other Methods 03/02/2001 200109024 1362.01-03 Late Elections 03/02/2001 200109023 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/02/2001 200109022 1031.05-00 Deferred Exchanges 03/02/2001 200109021 1362.01-03 Late Elections 03/02/2001 200109020 355.01-01 Split-Off 03/02/2001 200109019 7701.00-00 Definitions 03/02/2001 200109018 1362.00-00 Election by Small Business Corporation 03/02/2001 Pagination First page « First Previous page Previous … Page 2585 Page 2586 Page 2587 Page 2588 Current page 2589 Page 2590 Page 2591 Page 2592 Page 2593 … Next page Next Last page Last »