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 41651 - 41675 of 74247jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200815029 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 04/11/2008 200815028 146.00-00 Volume Cap 04/11/2008 200815028 146.07-00 Carryforward of Allocation 04/11/2008 200815028 9100.00-00 Extension of Time for Making Certain Elections 04/11/2008 200815028 9100.03-00 Section 146; Volume Cap 04/11/2008 200815027 1362.01-03 Late Elections 04/11/2008 200815026 856.00-00 Definition of Real Estate Investment Trust 04/11/2008 200815025 1362.00-00 Election by Small Business Corporation 04/11/2008 200815025 1362.01-00 Eligible v. Ineligible 04/11/2008 200815025 1362.01-03 Late Elections 04/11/2008 200815024 7701.00-00 Definitions 04/11/2008 200815024 9100.00-00 Extension of Time for Making Certain Elections 04/11/2008 200815023 1362.01-03 Late Elections 04/11/2008 200815022 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/11/2008 200815022 115.00-00 Income of States, Municipalities, etc. 04/11/2008 200815021 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/11/2008 200815021 115.00-00 Income of States, Municipalities, etc. 04/11/2008 200815020 351.00-00 Transfer to Corporation Controlled by Transferor 04/11/2008 200815020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/11/2008 200815020 355.01-00 Spin-Off 04/11/2008 200815019 1362.02-03 Passive Investment Income 04/11/2008 200815018 7701.00-00 Definitions 04/11/2008 200815018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/11/2008 200815017 1362.00-00 Election by Small Business Corporation 04/11/2008 200815017 1362.02-00 Termination of Election 04/11/2008 Pagination First page « Premye Previous page Anvan … Page 1663 Page 1664 Page 1665 Page 1666 Aktyèl paj 1667 Page 1668 Page 1669 Page 1670 Page 1671 … Next page Apre Last page Anvan »