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 37826 - 37850 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200917001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/24/2009 200916034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/17/2009 200916033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2009 200916032 4942.03-07 Set-Asides 04/17/2009 200916031 6221.00-00 Tax Treatment Determined At Partnership Level 04/17/2009 200916030 6226.00-00 Judicial Review of Final Partnership Administrative Adjustments 04/17/2009 200916029 6331.03-00 Administrative Policy 04/17/2009 200916028 6402.05-00 Who May File a Claim 04/17/2009 200916027 6601.01-02 Transferee Liability 04/17/2009 200916027 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/17/2009 200916026 6011.00-00 General Requirement of Return, Statement, or List 04/17/2009 200916025 6110.12-00 Nonapplicability of Section 6110 04/17/2009 200916025 6110.08-01 Special Rules for Certain Written Determinations 04/17/2009 200916024 6672.03-00 Party Liable 04/17/2009 200916023 731.00-00 Extent of Recognition of Gain or Loss on Distribution 04/17/2009 200916023 752.06-00 Sharing Recourse Liabilities 04/17/2009 200916022 6015.00-00 Innocent spouse (including Sections 66, 6013) 04/17/2009 200916021 301.00-00 Distributions of Property 04/17/2009 200916021 305.03-00 Distributions in Lieu of Money 04/17/2009 200916020 1362.00-00 Election by Small Business Corporation 04/17/2009 200916020 1362.01-03 Late Elections 04/17/2009 200916019 1362.00-00 Election by Small Business Corporation 04/17/2009 200916019 1362.01-03 Late Elections 04/17/2009 200916018 1362.01-03 Late Elections 04/17/2009 200916017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/17/2009 Pagination First page « First Previous page Previous … Page 1510 Page 1511 Page 1512 Page 1513 Current page 1514 Page 1515 Page 1516 Page 1517 Page 1518 … Next page Next Last page Last »