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. Afiche 62251 - 62275 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200140070 1362.04-00 Inadvertent Terminations 10/05/2001 200140069 1362.01-03 Late Elections 10/05/2001 200140068 368.01-00 Statutory Merger or Consolidation (Type "A") 10/05/2001 200140067 877.01-00 Principal Purpose--the Avoidance of Tax 10/05/2001 200140066 9100.00-00 Extension of Time for Making Certain Elections 10/05/2001 200140065 704.01-04 Section 704(c) Considerations 10/05/2001 200140064 1362.01-03 Late Elections 10/05/2001 200140063 704.01-04 Section 704(c) Considerations 10/05/2001 200140062 704.01-04 Section 704(c) Considerations 10/05/2001 200140061 704.01-04 Section 704(c) Considerations 10/05/2001 200140060 704.01-04 Section 704(c) Considerations 10/05/2001 200140059 9100.00-00 Extension of Time for Making Certain Elections 10/05/2001 200140058 9100.00-00 Extension of Time for Making Certain Elections 10/05/2001 200140057 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/05/2001 200140057 831.03-00 Whether Company Qualifies as Insurance Company 10/05/2001 200140056 1362.01-03 Late Elections 10/05/2001 200140055 1362.01-03 Late Elections 10/05/2001 200140054 1362.01-03 Late Elections 10/05/2001 200140052 9100.09-00 Section 442; Accounting Periods 10/05/2001 200140051 877.01-00 Principal Purpose--the Avoidance of Tax 10/05/2001 200140050 1362.04-00 Inadvertent Terminations 10/05/2001 200140049 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/05/2001 200140048 1362.01-03 Late Elections 10/05/2001 200140048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/05/2001 200140047 1362.00-00 Election by Small Business Corporation 10/05/2001 Pagination First page « Premye Previous page Anvan … Page 2487 Page 2488 Page 2489 Page 2490 Aktyèl paj 2491 Page 2492 Page 2493 Page 2494 Page 2495 … Next page Apre Last page Anvan »