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 53401 - 53425 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200422016 1362.01-03 Late Elections 05/28/2004 200422015 1362.02-03 Passive Investment Income 05/28/2004 200422014 1362.01-03 Late Elections 05/28/2004 200422013 280G.01-01 Parachute Payment 05/28/2004 200422012 1362.04-00 Inadvertent Terminations 05/28/2004 200422011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422010 9100.09-00 Section 442; Accounting Periods 05/28/2004 200422009 7701.00-00 Definitions 05/28/2004 200422009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422008 7701.00-00 Definitions 05/28/2004 200422008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422007 7701.00-00 Definitions 05/28/2004 200422007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422006 7701.00-00 Definitions 05/28/2004 200422006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422005 7701.00-00 Definitions 05/28/2004 200422005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004 200422004 149.06-00 Treatment of Hedge Bonds 05/28/2004 200422003 311.01-00 With Respect to its Stock 05/28/2004 200422003 312.00-00 Effect on Earnings and Profits (Decrease v. No Decrease) 05/28/2004 200422003 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/28/2004 200422003 355.01-00 Spin-Off 05/28/2004 200422003 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 05/28/2004 200422003 358.00-00 Basis to Distributees 05/28/2004 200422003 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/28/2004 Pagination First page « First Previous page Previous … Page 2133 Page 2134 Page 2135 Page 2136 Current page 2137 Page 2138 Page 2139 Page 2140 Page 2141 … Next page Next Last page Last »
