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 5576 - 5600 of 74326Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202142009 6511.05-00 Amended or Supplemental Claims 10/22/2021 202142009 6511.09-00 Timeliness of Claim 10/22/2021 202142009 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 10/22/2021 202142008 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/22/2021 202142008 9100.22-00 Other 10/22/2021 202142007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/22/2021 202142007 9100.22-00 Other 10/22/2021 202142006 1361.03-00 Certain Trusts Permitted as Shareholders 10/22/2021 202142006 1361.03-03 Electing Small Business Trusts 10/22/2021 202142006 1362.00-00 Election by Small Business Corporation 10/22/2021 202142006 1362.04-00 Inadvertent Terminations 10/22/2021 202142005 856.00-00 Definition of Real Estate Investment Trust 10/22/2021 202142005 9100.00-00 Extension of Time for Making Certain Elections 10/22/2021 202142004 4943.03-00 Definition of Excess Business Holdings 10/22/2021 202142003 1361.00-00 Definitions 10/22/2021 202142003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 10/22/2021 202142003 1361.01-04 More than One Class of Stock 10/22/2021 202142003 1362.00-00 Election by Small Business Corporation 10/22/2021 202142003 1362.02-00 Termination of Election 10/22/2021 202142003 1362.04-00 Inadvertent Terminations 10/22/2021 202142002 167.22-01 Normalization Rules 10/22/2021 202142001 988.01-00 Definition of Section 988 Transaction and Other Terms 10/22/2021 202142000 6110.00-00 Index for Public Inspection of Written Determination 10/22/2021 202141032 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 10/15/2021 202141031 4942.03-07 Set-Asides 10/15/2021 Pagination First page « First Previous page Previous … Page 220 Page 221 Page 222 Page 223 Current page 224 Page 225 Page 226 Page 227 Page 228 … Next page Next Last page Last »