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 30801 - 30825 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201102045 1295.02-02 Retroactive Elections 01/14/2011 201102044 1295.02-02 Retroactive Elections 01/14/2011 201102043 1362.01-03 Late Elections 01/14/2011 201102042 1362.01-03 Late Elections 01/14/2011 201102041 7701.00-00 Definitions 01/14/2011 201102041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011 201102040 7701.00-00 Definitions 01/14/2011 201102040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011 201102039 7701.00-00 Definitions 01/14/2011 201102039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011 201102038 7701.00-00 Definitions 01/14/2011 201102038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011 201102037 7701.00-00 Definitions 01/14/2011 201102037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011 201102036 7701.00-00 Definitions 01/14/2011 201102036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011 201102035 7701.00-00 Definitions 01/14/2011 201102035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011 201102034 1362.04-00 Inadvertent Terminations 01/14/2011 201102033 1361.01-04 More than One Class of Stock 01/14/2011 201102033 1362.04-00 Inadvertent Terminations 01/14/2011 201102032 1362.01-03 Late Elections 01/14/2011 201102032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/14/2011 201102031 9100.00-00 Extension of Time for Making Certain Elections 01/14/2011 201102030 468A.01-00 In General 01/14/2011 Pagination First page « First Previous page Previous … Page 1229 Page 1230 Page 1231 Page 1232 Current page 1233 Page 1234 Page 1235 Page 1236 Page 1237 … Next page Next Last page Last »