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 17176 - 17200 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201543019 501.03-30 Organizational and Operational Tests 10/23/2015 201543018 6231.07-00 Tax Matters Partner 10/23/2015 201543017 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/23/2015 201543016 6663.00-00 Fraud Penalty 10/23/2015 201543016 6664.01-00 Definition of Underpayment 10/23/2015 201543015 6501.04-14 S Corporation and Shareholder Returns 10/23/2015 201543015 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 10/23/2015 201543015 6501.07-13 Determination of Percentage of Omission 10/23/2015 201543014 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/23/2015 201543014 263.13-00 Acquisition of Property, Intangibles 10/23/2015 201543013 162.01-08 Reasonable Expectation of Profit v. No Reasonable Expectation 10/23/2015 201543013 162.24-12 Lobbying Activities 10/23/2015 201543013 162.29-00 Gift v. Deductible Expense 10/23/2015 201543012 414.08-00 Church Plan 10/23/2015 201543011 9100.00-00 Extension of Time for Making Certain Elections 10/23/2015 201543010 7701.00-00 Definitions 10/23/2015 201543010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2015 201543009 9100.22-00 Other 10/23/2015 201543009 992.02-00 Election 10/23/2015 201543008 1092.00-00 Straddles 10/23/2015 201543008 1092.05-00 Mixed Straddles 10/23/2015 201543008 1092.05-02 Mixed Straddle Account 10/23/2015 201543007 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 10/23/2015 201543007 884.08-10 Complete Termination of a U. S. Business 10/23/2015 201543007 9100.22-00 Other 10/23/2015 Pagination First page « Premye Previous page Anvan … Page 684 Page 685 Page 686 Page 687 Aktyèl paj 688 Page 689 Page 690 Page 691 Page 692 … Next page Apre Last page Anvan »