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 28801 - 28825 of 74247jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201136009 355.01-00 Spin-Off 09/09/2011 201136009 368.04-00 Assets for Control of Transferee (Type "D") 09/09/2011 201136008 115.00-00 Income of States, Municipalities, etc. 09/09/2011 201136007 115.00-00 Income of States, Municipalities, etc. 09/09/2011 201136006 9100.11-00 Section 472; LIFO Election 09/09/2011 201136006 472.01-00 Election 09/09/2011 201136005 9100.00-00 Extension of Time for Making Certain Elections 09/09/2011 201136004 1362.04-00 Inadvertent Terminations 09/09/2011 201136003 468A.01-00 In General 09/09/2011 201136002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2011 201136001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2011 201135036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/02/2011 201135035 408.03-00 Rollover Contributions 09/02/2011 201135034 408.03-00 Rollover Contributions 09/02/2011 201135033 4945.04-04 Grants to Individuals 09/02/2011 201135032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/02/2011 201135032 501.03-30 Organizational and Operational Tests 09/02/2011 201135032 501.33-00 Private v. Public Interest Served 09/02/2011 201135031 1362.01-03 Late Elections 09/02/2011 201135031 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011 201135030 446.33-00 Hedging transactions 09/02/2011 201135029 460.05-00 Definition of Long-Term Contract (See Also 451) 09/02/2011 201135029 446.03-01 Cash 09/02/2011 201135028 7701.00-00 Definitions 09/02/2011 201135028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2011 Pagination First page « Premye Previous page Anvan … Page 1149 Page 1150 Page 1151 Page 1152 Aktyèl paj 1153 Page 1154 Page 1155 Page 1156 Page 1157 … Next page Apre Last page Anvan »