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 34001 - 34025 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201012043 6229.00-00 Period of Limitations for Making Assessments 03/26/2010 201012042 6231.07-00 Tax Matters Partner 03/26/2010 201012041 6223.00-00 Notice to Partners of Proceedings 03/26/2010 201012040 3121.04-01 Common Law Tests 03/26/2010 201012039 6231.03-00 Partnership Item 03/26/2010 201012038 6062.00-00 Signing of Corporation Returns 03/26/2010 201012037 6223.04-02 Proceedings Not Finished 03/26/2010 201012036 6325.00-00 Release of Lien or Discharge of Property 03/26/2010 201012035 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/26/2010 201012034 6725.00-00 Failure to Report Information under Sec. 4101 03/26/2010 201012033 6402.00-00 Authority to Make Credits or Refunds 03/26/2010 201012032 754.02-00 Timeliness of Election 03/26/2010 201012032 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/26/2010 201012031 754.02-00 Timeliness of Election 03/26/2010 201012031 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/26/2010 201012030 7701.00-00 Definitions 03/26/2010 201012030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010 201012029 7701.00-00 Definitions 03/26/2010 201012029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010 201012028 7701.00-00 Definitions 03/26/2010 201012028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010 201012027 7701.00-00 Definitions 03/26/2010 201012027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010 201012026 7701.00-00 Definitions 03/26/2010 201012026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010 Pagination First page « First Previous page Previous … Page 1357 Page 1358 Page 1359 Page 1360 Current page 1361 Page 1362 Page 1363 Page 1364 Page 1365 … Next page Next Last page Last »