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 8451 - 8475 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201949013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/06/2019 201949013 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2019 201949013 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2019 201949012 355.03-00 Active Business 12/06/2019 201949011 7701.00-00 Definitions 12/06/2019 201949011 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019 201949011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/06/2019 201949010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019 201949010 754.02-00 Timeliness of Election 12/06/2019 201949010 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019 201949010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019 201949009 1361.00-00 Definitions 12/06/2019 201949009 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/06/2019 201949009 1361.01-04 More than One Class of Stock 12/06/2019 201949009 1362.00-00 Election by Small Business Corporation 12/06/2019 201949009 1362.02-00 Termination of Election 12/06/2019 201949009 1362.04-00 Inadvertent Terminations 12/06/2019 201949008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/06/2019 201949008 1502.75-00 Filing Requirements 12/06/2019 201949008 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019 201949008 9100.20-00 Section 1502; Election to File Consolidated Return 12/06/2019 201949007 856.00-00 Definition of Real Estate Investment Trust 12/06/2019 201949006 167.22-01 Normalization Rules 12/06/2019 201949005 856.00-00 Definition of Real Estate Investment Trust 12/06/2019 201949004 856.00-00 Definition of Real Estate Investment Trust 12/06/2019 Pagination First page « First Previous page Previous … Page 335 Page 336 Page 337 Page 338 Current page 339 Page 340 Page 341 Page 342 Page 343 … Next page Next Last page Last »
