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 32051 - 32075 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201035016 446.04-00 Change of Methods (Permissible v. Not Permissible) 09/03/2010 201035016 469.00-00 Passive Activity Losses and Credits Limited 09/03/2010 201035015 3231.04-00 Compensation v. Not Compensation 09/03/2010 201035014 468A.04-02 Revised Schedules 09/03/2010 201035013 468A.01-00 In General 09/03/2010 201035012 1362.01-03 Late Elections 09/03/2010 201035011 468A.01-00 In General 09/03/2010 201035010 1362.04-00 Inadvertent Terminations 09/03/2010 201035009 1362.04-00 Inadvertent Terminations 09/03/2010 201035008 2601.00-00 Tax On Generation Skipping Transfers 09/03/2010 201035008 9100.00-00 Extension of Time for Making Certain Elections 09/03/2010 201035007 1362.00-00 Election by Small Business Corporation 09/03/2010 201035007 1362.01-03 Late Elections 09/03/2010 201035006 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 09/03/2010 201035006 9100.22-00 Other 09/03/2010 201035005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/03/2010 201035005 338.01-02 Time in which Election must be made 09/03/2010 201035004 61.00-00 Gross Income v. Not Gross Income 09/03/2010 201035004 6041.00-00 Information at Source 09/03/2010 201035003 25D.00-00 Residential Energy Efficient Property 09/03/2010 201035003 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 09/03/2010 201035003 61.00-00 Gross Income v. Not Gross Income 09/03/2010 201035002 9100.00-00 Extension of Time for Making Certain Elections 09/03/2010 201035001 9100.00-00 Extension of Time for Making Certain Elections 09/03/2010 201035001 2642.00-00 Inclusion Ratio 09/03/2010 Pagination First page « First Previous page Previous … Page 1279 Page 1280 Page 1281 Page 1282 Current page 1283 Page 1284 Page 1285 Page 1286 Page 1287 … Next page Next Last page Last »