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 36126 - 36150 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200937026 6321.01-00 Property Subject v. Not Subject to Lien (See 6301.12-00|) 09/11/2009 200937025 6651.22-00 Increase in Penalty for Fraudulent Failure to File 09/11/2009 200937025 6656.00-00 Failure to Make Deposit of Taxes (Penalty v. No Penalty) 09/11/2009 200937025 6672.03-01 Corporation 09/11/2009 200937024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009 200937023 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/11/2009 200937023 115.00-00 Income of States, Municipalities, etc. 09/11/2009 200937022 7701.00-00 Definitions 09/11/2009 200937022 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009 200937022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009 200937021 7701.00-00 Definitions 09/11/2009 200937021 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009 200937021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009 200937020 7701.00-00 Definitions 09/11/2009 200937020 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009 200937020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009 200937019 7701.00-00 Definitions 09/11/2009 200937019 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009 200937019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009 200937018 7701.00-00 Definitions 09/11/2009 200937018 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009 200937018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009 200937017 7701.00-00 Definitions 09/11/2009 200937017 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009 200937017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009 Pagination First page « First Previous page Previous … Page 1442 Page 1443 Page 1444 Page 1445 Current page 1446 Page 1447 Page 1448 Page 1449 Page 1450 … Next page Next Last page Last »