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 23251 - 23275 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201337006 9100.22-00 Other 09/13/2013 201337006 9114.03-06 Canada 09/13/2013 201337005 9100.22-00 Other 09/13/2013 201337005 9114.03-06 Canada 09/13/2013 201337004 9100.00-00 Extension of Time for Making Certain Elections 09/13/2013 201337004 1361.05-00 Qualified Subchapter S Subsidiary 09/13/2013 201337003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/13/2013 201337003 355.01-01 Split-Off 09/13/2013 201337003 368.04-00 Assets for Control of Transferee (Type "D") 09/13/2013 201337002 1362.01-03 Late Elections 09/13/2013 201337001 1362.02-00 Termination of Election 09/13/2013 201336023 408.03-00 Rollover Contributions 09/06/2013 201336022 408.03-00 Rollover Contributions 09/06/2013 201336021 408.03-00 Rollover Contributions 09/06/2013 201336020 4958.00-00 Excess Benefit Transaction 09/06/2013 201336019 4942.00-00 Taxes on Failure to Distribute Income 09/06/2013 201336019 9100.00-00 Extension of Time for Making Certain Elections 09/06/2013 201336018 861.12-00 Characterization Rules and Adjustments for Certain Assets (In General) 09/06/2013 201336018 861.12-04 Miscellaneous 09/06/2013 201336018 163.13-00 Disqualified Debt Instruments 09/06/2013 201336018 1502.13-00 Intercompany Transactions 09/06/2013 201336017 565.00-00 Consent Dividends 09/06/2013 201336017 9100.00-00 Extension of Time for Making Certain Elections 09/06/2013 201336016 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/06/2013 201336016 7704.03-00 Qualifying Income 09/06/2013 Pagination First page « First Previous page Previous … Page 927 Page 928 Page 929 Page 930 Current page 931 Page 932 Page 933 Page 934 Page 935 … Next page Next Last page Last »
