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 19676 - 19700 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201450019 468B.01-00 In General 12/12/2014 201450018 2642.00-00 Inclusion Ratio 12/12/2014 201450018 9100.00-00 Extension of Time for Making Certain Elections 12/12/2014 201450017 856.00-00 Definition of Real Estate Investment Trust 12/12/2014 201450017 856.02-00 Investment Requirements 12/12/2014 201450017 856.04-00 Rents From Real Property 12/12/2014 201450016 642.03-06 Pooled Income Funds 12/12/2014 201450015 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 12/12/2014 201450014 1362.02-00 Termination of Election 12/12/2014 201450014 1362.02-03 Passive Investment Income 12/12/2014 201450014 1362.04-00 Inadvertent Terminations 12/12/2014 201450013 48.00-00 Energy Credit; Reforestation Credit 12/12/2014 201450012 1361.00-00 Definitions 12/12/2014 201450012 1361.05-00 Qualified Subchapter S Subsidiary 12/12/2014 201450012 9100.00-00 Extension of Time for Making Certain Elections 12/12/2014 201450011 166.05-00 Worthless Securities 12/12/2014 201450011 468B.07-00 Clarification Of Taxation of Certain Funds 12/12/2014 201450010 468A.01-00 In General 12/12/2014 201450009 468A.01-00 In General 12/12/2014 201450008 7701.00-00 Definitions 12/12/2014 201450007 7701.00-00 Definitions 12/12/2014 201450006 47.00-00 Rehabilitation Credit 12/12/2014 201450006 9100.00-00 Extension of Time for Making Certain Elections 12/12/2014 201450005 856.00-00 Definition of Real Estate Investment Trust 12/12/2014 201450005 9100.00-00 Extension of Time for Making Certain Elections 12/12/2014 Pagination First page « First Previous page Previous … Page 784 Page 785 Page 786 Page 787 Current page 788 Page 789 Page 790 Page 791 Page 792 … Next page Next Last page Last »