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 23676 - 23700 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201328014 1362.02-03 Passive Investment Income 07/12/2013 201328013 1362.04-00 Inadvertent Terminations 07/12/2013 201328013 1362.02-03 Passive Investment Income 07/12/2013 201328012 1362.04-00 Inadvertent Terminations 07/12/2013 201328012 1362.02-03 Passive Investment Income 07/12/2013 201328011 1362.04-00 Inadvertent Terminations 07/12/2013 201328011 1362.02-03 Passive Investment Income 07/12/2013 201328010 1362.04-00 Inadvertent Terminations 07/12/2013 201328010 1362.02-03 Passive Investment Income 07/12/2013 201328009 1362.04-00 Inadvertent Terminations 07/12/2013 201328009 1362.02-03 Passive Investment Income 07/12/2013 201328008 1362.04-00 Inadvertent Terminations 07/12/2013 201328008 1362.02-03 Passive Investment Income 07/12/2013 201328007 1362.04-00 Inadvertent Terminations 07/12/2013 201328007 1362.02-03 Passive Investment Income 07/12/2013 201328006 1362.04-00 Inadvertent Terminations 07/12/2013 201328006 1362.02-03 Passive Investment Income 07/12/2013 201328005 7704.03-00 Qualifying Income 07/12/2013 201328004 1362.00-00 Election by Small Business Corporation 07/12/2013 201328004 1362.01-00 Eligible v. Ineligible 07/12/2013 201328004 1362.04-00 Inadvertent Terminations 07/12/2013 201328003 332.00-00 Complete Liquidation of Subsidiaries 07/12/2013 201328003 336.03-05 Liquidation to which section 332 Applies 07/12/2013 201328003 368.06-00 Change in Identity, etc. (Type "F") 07/12/2013 201328003 7701.01-00 Associations v. Corporations 07/12/2013 Pagination First page « First Previous page Previous … Page 944 Page 945 Page 946 Page 947 Current page 948 Page 949 Page 950 Page 951 Page 952 … Next page Next Last page Last »