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 34951 - 34975 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200952015 1362.04-00 Inadvertent Terminations 12/25/2009 200952014 118.02-00 Contributions in Aid of Construction 12/25/2009 200952014 118.02-02 Definition of Contribution in Aid of Construction 12/25/2009 200952014 118.00-00 Contributions to the Capital of a Corporation 12/25/2009 200952014 118.01-02 Nonshareholder Contributions 12/25/2009 200952013 1362.01-03 Late Elections 12/25/2009 200952013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009 200952012 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/25/2009 200952011 7701.00-00 Definitions 12/25/2009 200952011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009 200952010 7701.00-00 Definitions 12/25/2009 200952010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009 200952009 817.00-00 Treatment of Variable Contracts 12/25/2009 200952008 1362.01-03 Late Elections 12/25/2009 200952008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009 200952007 1362.01-03 Late Elections 12/25/2009 200952007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009 200952006 1362.01-03 Late Elections 12/25/2009 200952006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009 200952005 1362.04-00 Inadvertent Terminations 12/25/2009 200952005 1362.02-03 Passive Investment Income 12/25/2009 200952004 382.12-06 Fluctuation in Value 12/25/2009 200952003 1295.02-02 Retroactive Elections 12/25/2009 200952002 1295.02-02 Retroactive Elections 12/25/2009 200952001 1295.02-02 Retroactive Elections 12/25/2009 Pagination First page « First Previous page Previous … Page 1395 Page 1396 Page 1397 Page 1398 Current page 1399 Page 1400 Page 1401 Page 1402 Page 1403 … Next page Next Last page Last »
