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 31551 - 31575 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201043021 351.00-00 Transfer to Corporation Controlled by Transferor 10/29/2010 201043021 358.00-00 Basis to Distributees 10/29/2010 201043020 1362.00-00 Election by Small Business Corporation 10/29/2010 201043020 1362.01-03 Late Elections 10/29/2010 201043019 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/29/2010 201043019 382.12-00 Operating Rules 10/29/2010 201043019 382.12-06 Fluctuation in Value 10/29/2010 201043018 1362.01-03 Late Elections 10/29/2010 201043017 851.02-00 Gross Income Requirement 10/29/2010 201043016 851.02-00 Gross Income Requirement 10/29/2010 201043015 1361.01-01 Number of Shareholders 10/29/2010 201043015 1361.01-04 More than One Class of Stock 10/29/2010 201043014 1231.10-00 Involuntary Conversion 10/29/2010 201043014 165.00-00 Deductions For Losses 10/29/2010 201043013 1231.10-00 Involuntary Conversion 10/29/2010 201043013 165.00-00 Deductions For Losses 10/29/2010 201043012 1231.10-00 Involuntary Conversion 10/29/2010 201043012 165.00-00 Deductions For Losses 10/29/2010 201043011 1231.10-00 Involuntary Conversion 10/29/2010 201043011 165.00-00 Deductions For Losses 10/29/2010 201043010 1231.10-00 Involuntary Conversion 10/29/2010 201043010 165.00-00 Deductions For Losses 10/29/2010 201043009 1231.10-00 Involuntary Conversion 10/29/2010 201043009 165.00-00 Deductions For Losses 10/29/2010 201043008 1382.00-00 Taxable Income of Cooperatives 10/29/2010 Pagination First page « First Previous page Previous … Page 1259 Page 1260 Page 1261 Page 1262 Current page 1263 Page 1264 Page 1265 Page 1266 Page 1267 … Next page Next Last page Last »
