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 35401 - 35425 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200947008 1361.00-00 Definitions 11/20/2009 200947008 1361.05-00 Qualified Subchapter S Subsidiary 11/20/2009 200947008 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009 200947007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009 200947006 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 11/20/2009 200947006 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/20/2009 200947005 168.20-00 Classification of Property 11/20/2009 200947005 45D.00-00 New Markets Credit 11/20/2009 200947004 168.20-00 Classification of Property 11/20/2009 200947004 45D.00-00 New Markets Credit 11/20/2009 200947003 2601.00-00 Tax On Generation Skipping Transfers 11/20/2009 200947003 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009 200947002 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009 200947002 1362.01-03 Late Elections 11/20/2009 200947001 1362.04-00 Inadvertent Terminations 11/20/2009 200947001 1375.00-00 Tax Imposed On Certain Passive Investment Income 11/20/2009 200946065 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/13/2009 200946064 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/13/2009 200946063 408.03-00 Rollover Contributions 11/13/2009 200946062 408.03-00 Rollover Contributions 11/13/2009 200946061 408.03-00 Rollover Contributions 11/13/2009 200946060 4942.03-07 Set-Asides 11/13/2009 200946058 501.36-01 Section 501(c)(3) Organizations 11/13/2009 200946057 501.12-03 Mutual or Cooperative Electric Companies 11/13/2009 200946056 4942.03-07 Set-Asides 11/13/2009 Pagination First page « First Previous page Previous … Page 1413 Page 1414 Page 1415 Page 1416 Current page 1417 Page 1418 Page 1419 Page 1420 Page 1421 … Next page Next Last page Last »