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 6826 - 6850 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202126015 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021 202126014 1361.00-00 Definitions 07/02/2021 202126014 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021 202126013 1361.00-00 Definitions 07/02/2021 202126013 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021 202126012 1361.00-00 Definitions 07/02/2021 202126012 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021 202126011 1361.00-00 Definitions 07/02/2021 202126011 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021 202126010 1361.00-00 Definitions 07/02/2021 202126010 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021 202126009 1361.00-00 Definitions 07/02/2021 202126009 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021 202126008 1361.00-00 Definitions 07/02/2021 202126008 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021 202126007 1361.00-00 Definitions 07/02/2021 202126007 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021 202126006 1361.00-00 Definitions 07/02/2021 202126006 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2021 202126005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/02/2021 202126005 355.01-00 Spin-Off 07/02/2021 202126005 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/02/2021 202126005 368.00-00 Definitions Relating to Corporate Reorganizations 07/02/2021 202126005 368.04-00 Assets for Control of Transferee (Type "D") 07/02/2021 202126004 1362.00-00 Election by Small Business Corporation 07/02/2021 Pagination First page « First Previous page Previous … Page 270 Page 271 Page 272 Page 273 Current page 274 Page 275 Page 276 Page 277 Page 278 … Next page Next Last page Last »
