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 37226 - 37250 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200924022 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009 200924022 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009 200924021 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009 200924021 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/12/2009 200924020 1362.01-03 Late Elections 06/12/2009 200924019 1361.03-02 Qualified Subchapter S Trusts 06/12/2009 200924019 1362.04-00 Inadvertent Terminations 06/12/2009 200924018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/12/2009 200924017 1362.01-03 Late Elections 06/12/2009 200924016 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009 200924016 860D.01-00 Election 06/12/2009 200924015 115.00-00 Income of States, Municipalities, etc. 06/12/2009 200924015 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 06/12/2009 200924014 754.02-00 Timeliness of Election 06/12/2009 200924014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/12/2009 200924013 141.00-00 Private Activity Bond; Qualified Bond 06/12/2009 200924013 148.00-00 Arbitrage 06/12/2009 200924012 7701.00-00 Definitions 06/12/2009 200924012 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009 200924011 7701.00-00 Definitions 06/12/2009 200924011 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009 200924010 7701.00-00 Definitions 06/12/2009 200924010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/12/2009 200924009 1362.04-00 Inadvertent Terminations 06/12/2009 200924009 1361.03-03 Electing Small Business Trusts 06/12/2009 Pagination First page « First Previous page Previous … Page 1486 Page 1487 Page 1488 Page 1489 Current page 1490 Page 1491 Page 1492 Page 1493 Page 1494 … Next page Next Last page Last »