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 18526 - 18550 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201516016 1362.04-00 Inadvertent Terminations 04/17/2015 201516015 1362.02-03 Passive Investment Income 04/17/2015 201516015 1362.04-00 Inadvertent Terminations 04/17/2015 201516014 355.01-00 Spin-Off 04/17/2015 201516014 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 04/17/2015 201516013 9100.22-00 Other 04/17/2015 201516013 992.02-00 Election 04/17/2015 201516012 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015 201516011 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015 201516010 1092.05-02 Mixed Straddle Account 04/17/2015 201516009 1362.01-00 Eligible v. Ineligible 04/17/2015 201516009 1362.01-01 Shareholder Consent 04/17/2015 201516009 1362.04-00 Inadvertent Terminations 04/17/2015 201516008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/17/2015 201516008 2001.00-00 Imposition and Rate of Tax 04/17/2015 201516008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/17/2015 201516008 2601.00-00 Tax On Generation Skipping Transfers 04/17/2015 201516008 643.00-00 Definitions Applicable to Subparts A, B, C, and D 04/17/2015 201516007 164.00-00 Taxes 04/17/2015 201516006 7701.00-00 Definitions 04/17/2015 201516006 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015 201516006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015 201516005 7701.00-00 Definitions 04/17/2015 201516005 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015 201516005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015 Pagination First page « First Previous page Previous … Page 738 Page 739 Page 740 Page 741 Current page 742 Page 743 Page 744 Page 745 Page 746 … Next page Next Last page Last »