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 35651 - 35675 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200944024 1362.01-03 Late Elections 10/30/2009 200944023 1362.01-03 Late Elections 10/30/2009 200944022 9100.20-00 Section 1502; Election to File Consolidated Return 10/30/2009 200944022 1502.75-00 Filing Requirements 10/30/2009 200944021 1362.04-00 Inadvertent Terminations 10/30/2009 200944020 1362.04-00 Inadvertent Terminations 10/30/2009 200944019 1362.01-03 Late Elections 10/30/2009 200944018 1362.04-00 Inadvertent Terminations 10/30/2009 200944017 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009 200944016 3121.14-00 Concurrent Employment 10/30/2009 200944015 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009 200944015 9100.10-00 Section 446 10/30/2009 200944015 9100.10-01 Accounting Methods 10/30/2009 200944014 1502.75-00 Filing Requirements 10/30/2009 200944013 2601.00-00 Tax On Generation Skipping Transfers 10/30/2009 200944012 1033.01-00 General Rule 10/30/2009 200944011 332.01-00 Nonrecognition of Gain or Loss 10/30/2009 200944011 368.01-00 Statutory Merger or Consolidation (Type "A") 10/30/2009 200944011 301.00-00 Distributions of Property 10/30/2009 200944011 355.01-00 Spin-Off 10/30/2009 200944011 368.04-00 Assets for Control of Transferee (Type "D") 10/30/2009 200944010 7701.00-00 Definitions 10/30/2009 200944010 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009 200944010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/30/2009 200944009 2642.00-00 Inclusion Ratio 10/30/2009 Pagination First page « First Previous page Previous … Page 1423 Page 1424 Page 1425 Page 1426 Current page 1427 Page 1428 Page 1429 Page 1430 Page 1431 … Next page Next Last page Last »
