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 67776 - 67800 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200024041 1362.01-03 Late Elections 06/16/2000 200024040 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 06/16/2000 200024039 1362.01-03 Late Elections 06/16/2000 200024038 877.01-00 Principal Purpose--the Avoidance of Tax 06/16/2000 200024037 355.01-00 Spin-Off 06/16/2000 200024036 355.01-00 Spin-Off 06/16/2000 200024036 368.04-00 Assets for Control of Transferee (Type "D") 06/16/2000 200024035 7201.00-00 Attempt to Evade or Defeat Tax 06/16/2000 200024035 7206.10-00 Signing Statements Under Perjury 06/16/2000 200024035 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/16/2000 200024034 1504.00-00 Definitions 06/16/2000 200024033 877.01-00 Principal Purpose--the Avoidance of Tax 06/16/2000 200024032 817.00-00 Treatment of Variable Contracts 06/16/2000 200024032 817.08-04 Look-Through Diversification 06/16/2000 200024031 1362.01-03 Late Elections 06/16/2000 200024030 1362.01-03 Late Elections 06/16/2000 200024029 1362.01-03 Late Elections 06/16/2000 200024028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/16/2000 200024028 355.01-01 Split-Off 06/16/2000 200024027 1362.00-00 Election by Small Business Corporation 06/16/2000 200024026 1362.01-03 Late Elections 06/16/2000 200024025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2000 200024024 7701.00-00 Definitions 06/16/2000 200024023 9100.00-00 Extension of Time for Making Certain Elections 06/16/2000 200024022 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/16/2000 Pagination First page « First Previous page Previous … Page 2708 Page 2709 Page 2710 Page 2711 Current page 2712 Page 2713 Page 2714 Page 2715 Page 2716 … Next page Next Last page Last »