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 11026 - 11050 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201833016 1362.04-00 Inadvertent Terminations 08/17/2018 201833015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/17/2018 201833015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/17/2018 201833015 2601.00-00 Tax On Generation Skipping Transfers 08/17/2018 201833015 2601.04-00 Transitional Rules 08/17/2018 201833015 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/17/2018 201833014 419.00-00 Treatment of Funded Welfare Benefit Plans 08/17/2018 201833014 4976.01-00 Disqualified Benefits 08/17/2018 201833013 501.09-03 Inurement 08/17/2018 201833013 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) 08/17/2018 201833012 401.29-00 Cash or Deferred Arrangements 08/17/2018 201833011 355.01-00 Spin-Off 08/17/2018 201833011 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/17/2018 201833011 361.02-02 Certain Transfers to Creditors 08/17/2018 201833010 1361.03-02 Qualified Subchapter S Trusts 08/17/2018 201833010 1362.04-00 Inadvertent Terminations 08/17/2018 201833009 1502.75-00 Filing Requirements 08/17/2018 201833009 9100.20-00 Section 1502; Election to File Consolidated Return 08/17/2018 201833008 7704.03-00 Qualifying Income 08/17/2018 201833007 754.02-00 Timeliness of Election 08/17/2018 201833007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/17/2018 201833006 7701.00-00 Definitions 08/17/2018 201833006 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018 201833006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018 201833005 7701.00-00 Definitions 08/17/2018 Pagination First page « First Previous page Previous … Page 438 Page 439 Page 440 Page 441 Current page 442 Page 443 Page 444 Page 445 Page 446 … Next page Next Last page Last »
