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 23376 - 23400 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201334036 167.22-01 Normalization Rules 08/23/2013 201334035 468A.04-02 Revised Schedules 08/23/2013 201334034 1295.02-02 Retroactive Elections 08/23/2013 201334033 856.04-00 Rents From Real Property 08/23/2013 201334032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/23/2013 201334032 355.01-00 Spin-Off 08/23/2013 201334031 1362.00-00 Election by Small Business Corporation 08/23/2013 201334031 1362.04-00 Inadvertent Terminations 08/23/2013 201334030 1362.00-00 Election by Small Business Corporation 08/23/2013 201334030 1362.04-00 Inadvertent Terminations 08/23/2013 201334029 7701.00-00 Definitions 08/23/2013 201334028 7701.00-00 Definitions 08/23/2013 201334027 7701.00-00 Definitions 08/23/2013 201334026 7701.00-00 Definitions 08/23/2013 201334025 7701.00-00 Definitions 08/23/2013 201334024 7701.00-00 Definitions 08/23/2013 201334023 7701.00-00 Definitions 08/23/2013 201334022 7701.00-00 Definitions 08/23/2013 201334021 7701.00-00 Definitions 08/23/2013 201334020 7701.00-00 Definitions 08/23/2013 201334019 7701.00-00 Definitions 08/23/2013 201334018 7701.00-00 Definitions 08/23/2013 201334017 7701.00-00 Definitions 08/23/2013 201334016 7701.00-00 Definitions 08/23/2013 201334015 7701.00-00 Definitions 08/23/2013 Pagination First page « First Previous page Previous … Page 932 Page 933 Page 934 Page 935 Current page 936 Page 937 Page 938 Page 939 Page 940 … Next page Next Last page Last »