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 23076 - 23100 of 74224jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201341007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013 201341006 1362.04-00 Inadvertent Terminations 10/11/2013 201341005 2601.00-00 Tax On Generation Skipping Transfers 10/11/2013 201341004 355.01-00 Spin-Off 10/11/2013 201341004 368.04-00 Assets for Control of Transferee (Type "D") 10/11/2013 201341003 1362.04-00 Inadvertent Terminations 10/11/2013 201341003 1362.01-03 Late Elections 10/11/2013 201341003 1361.03-02 Qualified Subchapter S Trusts 10/11/2013 201341003 1361.03-03 Electing Small Business Trusts 10/11/2013 201341002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/11/2013 201341002 754.02-00 Timeliness of Election 10/11/2013 201341002 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013 201341002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/11/2013 201341001 7701.03-06 Liquidating Trusts 10/11/2013 201340026 414.00-00 Definitions and Special Rules 10/04/2013 201340026 414.09-00 Certain Employee Contributions 10/04/2013 201340025 408.03-00 Rollover Contributions 10/04/2013 201340024 408.03-00 Rollover Contributions 10/04/2013 201340023 408.03-00 Rollover Contributions 10/04/2013 201340022 501.10-00 Domestic Fraternal Societies, Orders, and Associations 10/04/2013 201340021 501.03-19 Public Recreation Facilities and Athletic Organizations 10/04/2013 201340021 501.03-25 Social Welfare Groups (See Also 0501.04-00) 10/04/2013 201340021 501.03-30 Organizational and Operational Tests 10/04/2013 201340021 501.35-00 "Exclusively" Test 10/04/2013 201340020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/04/2013 Pagination First page « Premye Previous page Anvan … Page 920 Page 921 Page 922 Page 923 Aktyèl paj 924 Page 925 Page 926 Page 927 Page 928 … Next page Apre Last page Anvan »