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 29201 - 29225 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201128026 4945.04-04 Grants to Individuals 07/15/2011 201128025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/15/2011 201128025 355.01-01 Split-Off 07/15/2011 201128025 368.00-00 Definitions Relating to Corporate Reorganizations 07/15/2011 201128025 368.04-00 Assets for Control of Transferee (Type "D") 07/15/2011 201128025 1361.00-00 Definitions 07/15/2011 201128024 5000B.00-00 Indoor Tanning Services Excise Tax 07/15/2011 201128023 1362.04-00 Inadvertent Terminations 07/15/2011 201128023 1362.00-00 Election by Small Business Corporation 07/15/2011 201128022 851.02-00 Gross Income Requirement 07/15/2011 201128021 1362.04-00 Inadvertent Terminations 07/15/2011 201128021 1362.01-00 Eligible v. Ineligible 07/15/2011 201128020 35.00-00 Overpayments of Tax 07/15/2011 201128019 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 07/15/2011 201128019 1362.01-00 Eligible v. Ineligible 07/15/2011 201128018 2601.01-00 Effective Dates 07/15/2011 201128018 2601.03-01 Irrevocable Trusts 07/15/2011 201128018 1001.02-07 Property Differing Materially 07/15/2011 201128018 1223.00-00 Holding Period of Capital Assets 07/15/2011 201128017 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/15/2011 201128017 475.05-00 Definitions 07/15/2011 201128016 9100.00-00 Extension of Time for Making Certain Elections 07/15/2011 201128016 2642.00-00 Inclusion Ratio 07/15/2011 201128015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2011 201128015 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/15/2011 Pagination First page « First Previous page Previous … Page 1165 Page 1166 Page 1167 Page 1168 Current page 1169 Page 1170 Page 1171 Page 1172 Page 1173 … Next page Next Last page Last »