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. Showing 26151 - 26175 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201232012 9100.11-00 Section 472; LIFO Election 08/10/2012 201232011 856.07-00 Treatment of Wholly Owned Subsidiaries 08/10/2012 201232011 1502.15-00 Limitation on Built-in Losses 08/10/2012 201232010 7701.00-00 Definitions 08/10/2012 201232010 9100.00-00 Extension of Time for Making Certain Elections 08/10/2012 201232010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/10/2012 201232009 1362.04-00 Inadvertent Terminations 08/10/2012 201232008 7704.03-00 Qualifying Income 08/10/2012 201232007 1362.04-00 Inadvertent Terminations 08/10/2012 201232006 9100.00-00 Extension of Time for Making Certain Elections 08/10/2012 201232006 142.00-00 Exempt Facility Bond 08/10/2012 201232006 142.04-00 Qualified Residential Rental Project 08/10/2012 201232006 142.04-01 20/50 Test 08/10/2012 201232006 142.04-02 40/60 Test 08/10/2012 201232005 1362.00-00 Election by Small Business Corporation 08/10/2012 201232004 1362.04-00 Inadvertent Terminations 08/10/2012 201232003 1361.00-00 Definitions 08/10/2012 201232003 1361.03-00 Certain Trusts Permitted as Shareholders 08/10/2012 201232003 1361.03-02 Qualified Subchapter S Trusts 08/10/2012 201232002 2642.00-00 Inclusion Ratio 08/10/2012 201232002 9100.00-00 Extension of Time for Making Certain Elections 08/10/2012 201232001 9100.04-00 Section 168; MACRS 08/10/2012 201231042 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012 201231041 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012 201231040 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/03/2012 Pagination First page « First Previous page Previous … Page 1043 Page 1044 Page 1045 Page 1046 Current page 1047 Page 1048 Page 1049 Page 1050 Page 1051 … Next page Next Last page Last »
