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 9551 - 9575 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201925004 355.01-00 Spin-Off 06/21/2019 201925004 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 06/21/2019 201925004 361.02-00 Distributions 06/21/2019 201925004 361.02-02 Certain Transfers to Creditors 06/21/2019 201925004 368.04-00 Assets for Control of Transferee (Type "D") 06/21/2019 201925003 1361.05-00 Qualified Subchapter S Subsidiary 06/21/2019 201925003 1362.00-00 Election by Small Business Corporation 06/21/2019 201925003 1362.04-00 Inadvertent Terminations 06/21/2019 201925003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2019 201925002 1295.02-02 Retroactive Elections 06/21/2019 201925001 2632.00-00 Special Rules for Allocation of GST Exemption 06/21/2019 201925000 6110.00-00 Index for Public Inspection of Written Determination 06/21/2019 201924021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/14/2019 201924020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/14/2019 201924019 501.06-01 Performance of Particular Services for Members 06/14/2019 201924018 501.03-05 Corporations 06/14/2019 201924017 1033.00-00 Involuntary Conversion 06/14/2019 201924017 1033.01-00 General Rule 06/14/2019 201924017 1033.02-00 Definition of Involuntary Conversion Events 06/14/2019 201924016 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019 201924015 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019 201924014 338.01-00 Express Election 06/14/2019 201924014 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/14/2019 201924013 401.06-00 Required Distributions 06/14/2019 201924013 401.06-02 Employee Dies Before Entire Interest Distributed 06/14/2019 Pagination First page « First Previous page Previous … Page 379 Page 380 Page 381 Page 382 Current page 383 Page 384 Page 385 Page 386 Page 387 … Next page Next Last page Last »