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 22276 - 22300 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201408013 9100.00-00 Extension of Time for Making Certain Elections 02/21/2014 201408013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2014 201408012 1362.04-00 Inadvertent Terminations 02/21/2014 201408012 1362.02-03 Passive Investment Income 02/21/2014 201408011 1362.00-00 Election by Small Business Corporation 02/21/2014 201408011 1362.04-00 Inadvertent Terminations 02/21/2014 201408010 355.01-00 Spin-Off 02/21/2014 201408009 1382.00-00 Taxable Income of Cooperatives 02/21/2014 201408008 7704.03-00 Qualifying Income 02/21/2014 201408007 108.00-00 Income From Discharge of Indebtedness 02/21/2014 201408007 108.01-00 Exclusion From Gross Income 02/21/2014 201408007 108.02-00 Reduction of Tax Attributes 02/21/2014 201408007 108.02-01 Election to Reduce Basis of Depreciable Property First 02/21/2014 201408007 9100.00-00 Extension of Time for Making Certain Elections 02/21/2014 201408006 1362.04-00 Inadvertent Terminations 02/21/2014 201408006 1362.01-03 Late Elections 02/21/2014 201408005 1362.02-00 Termination of Election 02/21/2014 201408004 1362.01-03 Late Elections 02/21/2014 201408003 1361.00-00 Definitions 02/21/2014 201408003 1361.05-00 Qualified Subchapter S Subsidiary 02/21/2014 201408003 1362.00-00 Election by Small Business Corporation 02/21/2014 201408003 1362.01-03 Late Elections 02/21/2014 201408003 9100.00-00 Extension of Time for Making Certain Elections 02/21/2014 201408002 1362.01-00 Eligible v. Ineligible 02/21/2014 201408002 1362.04-00 Inadvertent Terminations 02/21/2014 Pagination First page « Premye Previous page Anvan … Page 888 Page 889 Page 890 Page 891 Aktyèl paj 892 Page 893 Page 894 Page 895 Page 896 … Next page Apre Last page Anvan »