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 8851 - 8875 of 74450Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201950003 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/13/2019 201950003 831.02-00 Alternative Tax Small Companies 12/13/2019 201950003 9100.00-00 Extension of Time for Making Certain Elections 12/13/2019 201950003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 12/13/2019 201950002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019 201950002 9100.00-00 Extension of Time for Making Certain Elections 12/13/2019 201950002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019 201950001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019 201950001 9100.00-00 Extension of Time for Making Certain Elections 12/13/2019 201950001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019 201950000 6110.00-00 Index for Public Inspection of Written Determination 12/13/2019 201949020 4945.04-04 Grants to Individuals 12/06/2019 201949019 132.10-00 Transit Passes / Van Pools 12/06/2019 201949018 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019 201949018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019 201949017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/06/2019 201949017 382.12-00 Operating Rules 12/06/2019 201949017 382.12-13 Election Out 12/06/2019 201949017 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019 201949017 9100.22-00 Other 12/06/2019 201949016 1361.03-03 Electing Small Business Trusts 12/06/2019 201949016 1362.02-02 Ceases to be Small Business Corporation 12/06/2019 201949015 1361.03-03 Electing Small Business Trusts 12/06/2019 201949015 1362.02-02 Ceases to be Small Business Corporation 12/06/2019 201949014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019 Pagination First page « First Previous page Previous … Page 351 Page 352 Page 353 Page 354 Current page 355 Page 356 Page 357 Page 358 Page 359 … Next page Next Last page Last »