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 27051 - 27075 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201217013 1362.00-00 Election by Small Business Corporation 04/27/2012 201217012 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012 201217012 2642.00-00 Inclusion Ratio 04/27/2012 201217011 2642.00-00 Inclusion Ratio 04/27/2012 201217011 2652.01-02 Special Election for QTIP 04/27/2012 201217011 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012 201217010 1362.04-00 Inadvertent Terminations 04/27/2012 201217009 1362.01-00 Eligible v. Ineligible 04/27/2012 201217009 1362.01-02 Election After Termination 04/27/2012 201217009 1362.02-00 Termination of Election 04/27/2012 201217009 1362.02-02 Ceases to be Small Business Corporation 04/27/2012 201217009 1362.04-00 Inadvertent Terminations 04/27/2012 201217009 1362.00-00 Election by Small Business Corporation 04/27/2012 201217008 1362.04-00 Inadvertent Terminations 04/27/2012 201217007 1362.01-03 Late Elections 04/27/2012 201217006 1362.04-00 Inadvertent Terminations 04/27/2012 201217006 1362.00-00 Election by Small Business Corporation 04/27/2012 201217005 7704.03-00 Qualifying Income 04/27/2012 201217004 163.03-03 Investment Income and Expenses 04/27/2012 201217004 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012 201217003 163.03-02 Investment Interest 04/27/2012 201217003 9100.00-00 Extension of Time for Making Certain Elections 04/27/2012 201217002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2012 201217001 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 04/27/2012 201216050 408.03-00 Rollover Contributions 04/20/2012 Pagination First page « First Previous page Previous … Page 1079 Page 1080 Page 1081 Page 1082 Current page 1083 Page 1084 Page 1085 Page 1086 Page 1087 … Next page Next Last page Last »