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 64151 - 64175 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200117016 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/27/2001 200117015 1362.01-03 Late Elections 04/27/2001 200117014 1362.01-03 Late Elections 04/27/2001 200117013 1362.02-00 Termination of Election 04/27/2001 200117012 1362.01-03 Late Elections 04/27/2001 200117011 1362.00-00 Election by Small Business Corporation 04/27/2001 200117010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2001 200117009 1362.01-03 Late Elections 04/27/2001 200117008 331.05-00 Liquidation v. Reorganization 04/27/2001 200117008 336.03-00 Liquidation in a Reorganization 04/27/2001 200117008 368.12-00 Liquidation v. Reorganization 04/27/2001 200117008 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 04/27/2001 200117008 1368.00-00 Distributions 04/27/2001 200117008 1377.00-00 Definitions and Special Rules 04/27/2001 200117007 9100.22-00 Other 04/27/2001 200117007 2056.07-01 Effective Election 04/27/2001 200117007 2652.01-02 Special Election for QTIP 04/27/2001 200117007 2654.03-00 Separate Shares 04/27/2001 200117006 59.05-08 Research and Experimental Expenditures 04/27/2001 200117005 6013.04-01 Innocent Spouse Relief 04/27/2001 200117004 301.00-00 Distributions of Property 04/27/2001 200117004 302.00-00 Distributions in Redemption of Stock 04/27/2001 200117003 3121.04-01 Common Law Tests 04/27/2001 200117002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2001 200117002 1015.03-00 Transfer in Trust After December 31, 1920 04/27/2001 Pagination First page « First Previous page Previous … Page 2563 Page 2564 Page 2565 Page 2566 Current page 2567 Page 2568 Page 2569 Page 2570 Page 2571 … Next page Next Last page Last »