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 69476 - 69500 of 73855Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200001021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/07/2000 200001021 355.01-00 Spin-Off 01/07/2000 200001021 367.00-00 Foreign Corporations 01/07/2000 200001021 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000 200001020 9100.09-00 Section 442; Accounting Periods 01/07/2000 200001019 6402.00-00 Authority to Make Credits or Refunds 01/07/2000 200001019 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 01/07/2000 200001018 482.11-08 Cost Sharing Agreements 01/07/2000 200001017 1362.01-03 Late Elections 01/07/2000 200001016 9100.00-00 Extension of Time for Making Certain Elections 01/07/2000 200001016 7701.00-00 Definitions 01/07/2000 200001015 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/07/2000 200001015 2702.00-00 Special Valuation Rules for Transfers in Trust 01/07/2000 200001015 1361.00-00 Definitions 01/07/2000 200001014 457.01-00 Year of Inclusion in Gross Income 01/07/2000 200001014 457.05-00 Eligible Deferred Compensation Plan Defined 01/07/2000 200001013 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/07/2000 200001013 2702.00-00 Special Valuation Rules for Transfers in Trust 01/07/2000 200001013 1361.00-00 Definitions 01/07/2000 200001012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/07/2000 200001012 2518.01-01 Time Limit 01/07/2000 200001012 2601.00-00 Tax On Generation Skipping Transfers 01/07/2000 200001011 355.01-00 Spin-Off 01/07/2000 200001011 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 01/07/2000 200001011 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000 Pagination First page « First Previous page Previous … Page 2776 Page 2777 Page 2778 Page 2779 Current page 2780 Page 2781 Page 2782 Page 2783 Page 2784 … Next page Next Last page Last »