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 23026 - 23050 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201341038 402.08-00 Rollover Contributions 10/11/2013 201341037 501.03-30 Organizational and Operational Tests 10/11/2013 201341036 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000 Or Less 10/11/2013 201341035 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 10/11/2013 201341034 6201.00-00 Assessment Authority 10/11/2013 201341033 817.00-00 Treatment of Variable Contracts 10/11/2013 201341032 856.00-00 Definition of Real Estate Investment Trust 10/11/2013 201341031 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/11/2013 201341031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/11/2013 201341030 469.03-00 Passive Activity Defined 10/11/2013 201341030 469.03-03 Definition of Activity 10/11/2013 201341030 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013 201341029 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/11/2013 201341029 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/11/2013 201341028 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013 201341027 1362.04-00 Inadvertent Terminations 10/11/2013 201341026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/11/2013 201341026 355.01-00 Spin-Off 10/11/2013 201341026 368.00-00 Definitions Relating to Corporate Reorganizations 10/11/2013 201341026 368.04-00 Assets for Control of Transferee (Type "D") 10/11/2013 201341025 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013 201341025 7701.00-00 Definitions 10/11/2013 201341025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013 201341024 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013 201341024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013 Pagination First page « First Previous page Previous … Page 918 Page 919 Page 920 Page 921 Current page 922 Page 923 Page 924 Page 925 Page 926 … Next page Next Last page Last »