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 35551 - 35575 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200945041 6651.20-00 Return Prepared by Service 11/06/2009 200945040 4975.03-00 Prohibited Transaction 11/06/2009 200945039 37.00.00-00 FREEDOM OF INFORMATION ACT 11/06/2009 200945038 37.00.00-00 FREEDOM OF INFORMATION ACT 11/06/2009 200945037 280F.04-03 Regularly Engaged in the Business of Leasing 11/06/2009 200945037 280F.05-12 Qualified Business Use 11/06/2009 200945037 280F.02-03 Recapture of Excess Cost Recovery Deductions 11/06/2009 200945036 954.03-00 Foreign Base Company Sales Income 11/06/2009 200945035 40A.00-00 Biodiesel and Renewable Diesel Used as a Fuel 11/06/2009 200945034 263A.03-02 Indirect Costs 11/06/2009 200945034 471.02-02 Inventory Writedowns 11/06/2009 200945034 471.03-02 Discounts 11/06/2009 200945033 7701.00-00 Definitions 11/06/2009 200945033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2009 200945032 264.01-00 Premiums on Life Insurance 11/06/2009 200945032 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/06/2009 200945032 165.00-00 Deductions For Losses 11/06/2009 200945031 1362.01-03 Late Elections 11/06/2009 200945030 7701.00-00 Definitions 11/06/2009 200945030 9100.00-00 Extension of Time for Making Certain Elections 11/06/2009 200945030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/06/2009 200945029 1362.01-03 Late Elections 11/06/2009 200945028 9100.20-00 Section 1502; Election to File Consolidated Return 11/06/2009 200945028 1502.75-00 Filing Requirements 11/06/2009 200945027 1362.01-03 Late Elections 11/06/2009 Pagination First page « First Previous page Previous … Page 1419 Page 1420 Page 1421 Page 1422 Current page 1423 Page 1424 Page 1425 Page 1426 Page 1427 … Next page Next Last page Last »