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 51451 - 51475 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200503022 41.00-00 Credit for Increasing Research Activities 01/21/2005 200503021 7702.20-00 Correction of Errors 01/21/2005 200503020 1362.04-00 Inadvertent Terminations 01/21/2005 200503019 7701.00-00 Definitions 01/21/2005 200503019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/21/2005 200503018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/21/2005 200503017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/21/2005 200503017 368.04-00 Assets for Control of Transferee (Type "D") 01/21/2005 200503016 1362.02-03 Passive Investment Income 01/21/2005 200503015 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/21/2005 200503015 338.01-02 Time in which Election must be made 01/21/2005 200503014 355.01-01 Split-Off 01/21/2005 200503013 1504.01-00 Affiliated Group v. Not an Affiliated Group 01/21/2005 200503012 301.00-00 Distributions of Property 01/21/2005 200503012 337.16-00 Loss Disallowance 01/21/2005 200503012 1502.13-00 Intercompany Transactions 01/21/2005 200503011 468A.04-02 Revised Schedules 01/21/2005 200503010 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005 200503009 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005 200503008 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005 200503007 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005 200503006 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005 200503005 468A.04-06 Qualifying Percent 01/21/2005 200503004 163.03-02 Investment Interest 01/21/2005 200503004 163.03-03 Investment Income and Expenses 01/21/2005 Pagination First page « First Previous page Previous … Page 2055 Page 2056 Page 2057 Page 2058 Current page 2059 Page 2060 Page 2061 Page 2062 Page 2063 … Next page Next Last page Last »
