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 62026 - 62050 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200145028 1362.04-00 Inadvertent Terminations 11/09/2001 200145027 9100.00-00 Extension of Time for Making Certain Elections 11/09/2001 200145026 1362.00-00 Election by Small Business Corporation 11/09/2001 200145025 1361.05-00 Qualified Subchapter S Subsidiary 11/09/2001 200145025 9100.00-00 Extension of Time for Making Certain Elections 11/09/2001 200145024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001 200145023 1362.01-03 Late Elections 11/09/2001 200145022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001 200145021 877.01-00 Principal Purpose--the Avoidance of Tax 11/09/2001 200145020 1362.04-00 Inadvertent Terminations 11/09/2001 200145019 1362.02-03 Passive Investment Income 11/09/2001 200145019 1362.04-00 Inadvertent Terminations 11/09/2001 200145018 1362.01-03 Late Elections 11/09/2001 200145017 1362.01-03 Late Elections 11/09/2001 200145016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001 200145015 1362.01-03 Late Elections 11/09/2001 200145014 1362.01-03 Late Elections 11/09/2001 200145013 61.15-00 Interest 11/09/2001 200145013 1272.06-02 Pools 11/09/2001 200145012 142.04-02 40/60 Test 11/09/2001 200145011 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 11/09/2001 200145010 446.21-03 Termination Payments 11/09/2001 200145009 368.00-00 Definitions Relating to Corporate Reorganizations 11/09/2001 200145009 108.00-00 Income From Discharge of Indebtedness 11/09/2001 200145008 1504.00-00 Definitions 11/09/2001 Pagination First page « First Previous page Previous … Page 2478 Page 2479 Page 2480 Page 2481 Current page 2482 Page 2483 Page 2484 Page 2485 Page 2486 … Next page Next Last page Last »