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 32351 - 32375 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201031004 7701.00-00 Definitions 08/06/2010 201031004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010 201031003 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010 201031003 1361.05-00 Qualified Subchapter S Subsidiary 08/06/2010 201031002 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010 201031002 1361.05-00 Qualified Subchapter S Subsidiary 08/06/2010 201031001 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/06/2010 201030038 72.20-04 Substantially Equal Payments 07/30/2010 201030037 412.00-00 Minimum Funding Standards 07/30/2010 201030036 412.00-00 Minimum Funding Standards 07/30/2010 201030035 501.03-05 Corporations 07/30/2010 201030035 501.05-01 Agriculture and Horticulture Organizations 07/30/2010 201030035 501.33-00 Private v. Public Interest Served 07/30/2010 201030034 6231.01-01 Exception for Small Partnerships 07/30/2010 201030033 6224.01-01 Settlement Agreement 07/30/2010 201030032 09.00.00-00 BANKRUPTCY CODE CASES 07/30/2010 201030031 6331.00-00 Levy and Distraint 07/30/2010 201030031 6331.18-00 Levy Procedure 07/30/2010 201030030 6226.03-00 Partners Treated as Parties 07/30/2010 201030030 6230.00-00 Additional Administration Provisions 07/30/2010 201030030 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 07/30/2010 201030029 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 07/30/2010 201030028 4975.03-00 Prohibited Transaction 07/30/2010 201030027 6330.00-00 Collection Due Process - Levy 07/30/2010 201030026 6330.00-00 Collection Due Process - Levy 07/30/2010 Pagination First page « First Previous page Previous … Page 1291 Page 1292 Page 1293 Page 1294 Current page 1295 Page 1296 Page 1297 Page 1298 Page 1299 … Next page Next Last page Last »