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 56926 - 56950 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200308037 2642.00-00 Inclusion Ratio 02/21/2003 200308037 9100.00-00 Extension of Time for Making Certain Elections 02/21/2003 200308036 1362.01-03 Late Elections 02/21/2003 200308035 1361.01-04 More than One Class of Stock 02/21/2003 200308034 831.02-00 Alternative Tax Small Companies 02/21/2003 200308033 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/21/2003 200308033 731.00-00 Extent of Recognition of Gain or Loss on Distribution 02/21/2003 200308033 351.00-00 Transfer to Corporation Controlled by Transferor 02/21/2003 200308033 1366.00-00 Pass-Thru of Items to Shareholders 02/21/2003 200308032 817.06-00 Other Special Rules 02/21/2003 200308032 817.08-04 Look-Through Diversification 02/21/2003 200308031 338.01-02 Time in which Election must be made 02/21/2003 200308031 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 02/21/2003 200308030 1362.01-03 Late Elections 02/21/2003 200308029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003 200308028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003 200308028 7701.00-00 Definitions 02/21/2003 200308027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003 200308027 7701.00-00 Definitions 02/21/2003 200308026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003 200308026 7701.00-00 Definitions 02/21/2003 200308025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003 200308025 7701.00-00 Definitions 02/21/2003 200308024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003 200308024 7701.00-00 Definitions 02/21/2003 Pagination First page « First Previous page Previous … Page 2274 Page 2275 Page 2276 Page 2277 Current page 2278 Page 2279 Page 2280 Page 2281 Page 2282 … Next page Next Last page Last »
