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 11326 - 11350 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201825023 2642.00-00 Inclusion Ratio 06/22/2018 201825023 2654.03-00 Separate Shares 06/22/2018 201825023 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018 201825022 7701.00-00 Definitions 06/22/2018 201825022 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018 201825022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018 201825021 468A.06-03 Disposition of Interest 06/22/2018 201825020 468A.06-03 Disposition of Interest 06/22/2018 201825019 468A.06-03 Disposition of Interest 06/22/2018 201825018 1361.00-00 Definitions 06/22/2018 201825018 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/22/2018 201825018 1361.01-04 More than One Class of Stock 06/22/2018 201825018 1362.00-00 Election by Small Business Corporation 06/22/2018 201825018 1362.04-00 Inadvertent Terminations 06/22/2018 201825017 9100.02-00 Section 59(e) 06/22/2018 201825017 9100.02-03 R and D Expenditures 06/22/2018 201825016 1502.75-00 Filing Requirements 06/22/2018 201825016 9100.20-00 Section 1502; Election to File Consolidated Return 06/22/2018 201825015 1502.21-00 Consolidated Net Operating Loss Deduction 06/22/2018 201825015 9100.22-00 Other 06/22/2018 201825014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/22/2018 201825014 9100.22-00 Other 06/22/2018 201825013 2032.00-00 Alternate Valuation 06/22/2018 201825013 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018 201825012 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 06/22/2018 Pagination First page « First Previous page Previous … Page 450 Page 451 Page 452 Page 453 Current page 454 Page 455 Page 456 Page 457 Page 458 … Next page Next Last page Last »
