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 15376 - 15400 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201634011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 08/19/2016 201634010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/19/2016 201634010 355.01-01 Split-Off 08/19/2016 201634010 355.03-00 Active Business 08/19/2016 201634010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/19/2016 201634009 7701.00-00 Definitions 08/19/2016 201634009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2016 201634008 1362.00-00 Election by Small Business Corporation 08/19/2016 201634008 1362.01-00 Eligible v. Ineligible 08/19/2016 201634008 1362.01-03 Late Elections 08/19/2016 201634008 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016 201634008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2016 201634007 1362.00-00 Election by Small Business Corporation 08/19/2016 201634007 1362.04-00 Inadvertent Terminations 08/19/2016 201634006 1361.01-04 More than One Class of Stock 08/19/2016 201634006 1361.05-00 Qualified Subchapter S Subsidiary 08/19/2016 201634006 1362.01-00 Eligible v. Ineligible 08/19/2016 201634006 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016 201634005 1361.05-00 Qualified Subchapter S Subsidiary 08/19/2016 201634005 1362.00-00 Election by Small Business Corporation 08/19/2016 201634005 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016 201634004 1362.00-00 Election by Small Business Corporation 08/19/2016 201634004 1362.01-00 Eligible v. Ineligible 08/19/2016 201634004 1362.01-01 Shareholder Consent 08/19/2016 201634004 1362.04-00 Inadvertent Terminations 08/19/2016 Pagination First page « First Previous page Previous … Page 612 Page 613 Page 614 Page 615 Current page 616 Page 617 Page 618 Page 619 Page 620 … Next page Next Last page Last »