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 57826 - 57850 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200250026 41.00-00 Credit for Increasing Research Activities 12/13/2002 200250025 877.01-00 Principal Purpose--the Avoidance of Tax 12/13/2002 200250024 368.01-00 Statutory Merger or Consolidation (Type "A") 12/13/2002 200250023 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 12/13/2002 200250022 302.00-00 Distributions in Redemption of Stock 12/13/2002 200250021 302.00-00 Distributions in Redemption of Stock 12/13/2002 200250020 302.00-00 Distributions in Redemption of Stock 12/13/2002 200250019 6213.07-01 Mathematical or Clerical Errors 12/13/2002 200250019 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 12/13/2002 200250018 302.00-00 Distributions in Redemption of Stock 12/13/2002 200250017 355.04-00 Business Purpose 12/13/2002 200250016 1362.04-00 Inadvertent Terminations 12/13/2002 200250015 302.00-00 Distributions in Redemption of Stock 12/13/2002 200250014 302.00-00 Distributions in Redemption of Stock 12/13/2002 200250013 707.01-00 Not in Capacity as Partner 12/13/2002 200250013 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 12/13/2002 200250012 6231.09-00 Pass-Thru Partner 12/13/2002 200250012 7701.00-00 Definitions 12/13/2002 200250011 9100.22-00 Other 12/13/2002 200250011 1503.04-04 Dual Resident Corporation 12/13/2002 200250010 1362.01-03 Late Elections 12/13/2002 200250009 1362.04-00 Inadvertent Terminations 12/13/2002 200250008 1362.02-02 Ceases to be Small Business Corporation 12/13/2002 200250007 1362.02-02 Ceases to be Small Business Corporation 12/13/2002 200250006 1362.02-02 Ceases to be Small Business Corporation 12/13/2002 Pagination First page « First Previous page Previous … Page 2310 Page 2311 Page 2312 Page 2313 Current page 2314 Page 2315 Page 2316 Page 2317 Page 2318 … Next page Next Last page Last »
