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 57301 - 57325 of 74165jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200304024 9100.00-00 Extension of Time for Making Certain Elections 01/24/2003 200304023 355.01-00 Spin-Off 01/24/2003 200304023 368.05-00 Recapitalization (Type "E") 01/24/2003 200304022 9100.22-00 Other 01/24/2003 200304022 897.02-00 U.S. Real Property Interest 01/24/2003 200304021 9100.22-00 Other 01/24/2003 200304021 897.02-00 U.S. Real Property Interest 01/24/2003 200304020 338.01-02 Time in which Election must be made 01/24/2003 200304020 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/24/2003 200304019 7701.00-00 Definitions 01/24/2003 200304019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2003 200304018 7701.00-00 Definitions 01/24/2003 200304018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2003 200304017 1362.01-03 Late Elections 01/24/2003 200304016 1362.01-03 Late Elections 01/24/2003 200304015 141.01-00 Private Business Tests 01/24/2003 200304014 1362.01-03 Late Elections 01/24/2003 200304013 1362.01-03 Late Elections 01/24/2003 200304012 1362.01-03 Late Elections 01/24/2003 200304011 856.07-00 Treatment of Wholly Owned Subsidiaries 01/24/2003 200304011 9100.00-00 Extension of Time for Making Certain Elections 01/24/2003 200304010 1362.01-03 Late Elections 01/24/2003 200304009 09.33.08-00 BCC: Proofs of claim: Time for filing 01/24/2003 200304008 877.01-00 Principal Purpose--the Avoidance of Tax 01/24/2003 200304007 877.00-00 Expatriation to Avoid Tax 01/24/2003 Pagination First page « Premye Previous page Anvan … Page 2289 Page 2290 Page 2291 Page 2292 Aktyèl paj 2293 Page 2294 Page 2295 Page 2296 Page 2297 … Next page Apre Last page Anvan »