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 23526 - 23550 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201330022 368.04-00 Assets for Control of Transferee (Type "D") 07/26/2013 201330022 368.06-00 Change in Identity, etc. (Type "F") 07/26/2013 201330021 1295.02-02 Retroactive Elections 07/26/2013 201330020 1295.02-02 Retroactive Elections 07/26/2013 201330019 1295.02-02 Retroactive Elections 07/26/2013 201330018 1362.00-00 Election by Small Business Corporation 07/26/2013 201330018 1362.02-02 Ceases to be Small Business Corporation 07/26/2013 201330018 302.00-00 Distributions in Redemption of Stock 07/26/2013 201330017 1362.00-00 Election by Small Business Corporation 07/26/2013 201330017 1362.02-02 Ceases to be Small Business Corporation 07/26/2013 201330017 302.00-00 Distributions in Redemption of Stock 07/26/2013 201330016 72.19-00 Required Distributions Where Holder Dies 07/26/2013 201330016 1035.00-00 Exchanges of Insurance Policies 07/26/2013 201330015 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 07/26/2013 201330015 2642.00-00 Inclusion Ratio 07/26/2013 201330015 9100.00-00 Extension of Time for Making Certain Elections 07/26/2013 201330014 7701.00-00 Definitions 07/26/2013 201330013 7701.00-00 Definitions 07/26/2013 201330013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2013 201330012 1361.03-02 Qualified Subchapter S Trusts 07/26/2013 201330012 1362.04-00 Inadvertent Terminations 07/26/2013 201330011 691.00-00 Recipients of Income in Respect of Decedents 07/26/2013 201330010 1362.04-00 Inadvertent Terminations 07/26/2013 201330010 1362.02-03 Passive Investment Income 07/26/2013 201330009 7701.00-00 Definitions 07/26/2013 Pagination First page « First Previous page Previous … Page 938 Page 939 Page 940 Page 941 Current page 942 Page 943 Page 944 Page 945 Page 946 … Next page Next Last page Last »