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 22251 - 22275 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201408027 1362.01-03 Late Elections 02/21/2014 201408026 9100.22-00 Other 02/21/2014 201408026 1502.21-00 Consolidated Net Operating Loss Deduction 02/21/2014 201408025 7704.03-00 Qualifying Income 02/21/2014 201408024 954.02-00 Foreign Personal Holding Company Income 02/21/2014 201408023 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/21/2014 201408023 9100.22-00 Other 02/21/2014 201408022 1362.01-03 Late Elections 02/21/2014 201408022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2014 201408021 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/21/2014 201408021 305.01-00 Stock Dividends 02/21/2014 201408021 305.04-00 Disproportionate Distributions 02/21/2014 201408020 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/21/2014 201408020 305.01-00 Stock Dividends 02/21/2014 201408020 305.04-00 Disproportionate Distributions 02/21/2014 201408019 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/21/2014 201408019 1031.05-00 Deferred Exchanges 02/21/2014 201408018 1361.03-02 Qualified Subchapter S Trusts 02/21/2014 201408018 1362.04-00 Inadvertent Terminations 02/21/2014 201408017 355.01-00 Spin-Off 02/21/2014 201408016 9100.04-00 Section 168; MACRS 02/21/2014 201408015 9100.22-00 Other 02/21/2014 201408015 1296.00-00 Passive Foreign Investment Company 02/21/2014 201408014 562.03-00 Preferential Dividends 02/21/2014 201408014 856.00-00 Definition of Real Estate Investment Trust 02/21/2014 Pagination First page « First Previous page Previous … Page 887 Page 888 Page 889 Page 890 Current page 891 Page 892 Page 893 Page 894 Page 895 … Next page Next Last page Last »