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 54276 - 54300 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200404049 9999.98-00 Not Able to Identify Under Present List 01/23/2004 200404048 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 01/23/2004 200404047 1362.01-03 Late Elections 01/23/2004 200404046 1362.01-03 Late Elections 01/23/2004 200404045 1361.03-02 Qualified Subchapter S Trusts 01/23/2004 200404045 1362.04-00 Inadvertent Terminations 01/23/2004 200404044 1031.07-00 Exchanges Not Solely In Kind 01/23/2004 200404043 368.04-00 Assets for Control of Transferee (Type "D") 01/23/2004 200404043 355.01-00 Spin-Off 01/23/2004 200404042 9100.22-00 Other 01/23/2004 200404042 884.08-20 Liquidation of a Foreign Corporation 01/23/2004 200404041 1295.02-02 Retroactive Elections 01/23/2004 200404040 1295.02-02 Retroactive Elections 01/23/2004 200404039 1295.02-02 Retroactive Elections 01/23/2004 200404038 1295.02-02 Retroactive Elections 01/23/2004 200404037 1361.00-00 Definitions 01/23/2004 200404036 469.03-00 Passive Activity Defined 01/23/2004 200404036 9100.00-00 Extension of Time for Making Certain Elections 01/23/2004 200404035 453.08-00 Revocation of Elections 01/23/2004 200404034 860E.01-01 Generally 01/23/2004 200404033 1362.01-03 Late Elections 01/23/2004 200404033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/23/2004 200404032 9100.04-00 Section 168; MACRS 01/23/2004 200404031 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/23/2004 200404031 9100.00-00 Extension of Time for Making Certain Elections 01/23/2004 Pagination First page « First Previous page Previous … Page 2168 Page 2169 Page 2170 Page 2171 Current page 2172 Page 2173 Page 2174 Page 2175 Page 2176 … Next page Next Last page Last »
