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 38551 - 38575 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200908015 7701.00-00 Definitions 02/20/2009 200908015 9100.00-00 Extension of Time for Making Certain Elections 02/20/2009 200908014 59.00-00 Other Definitions and Special Rules 02/20/2009 200908014 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 02/20/2009 200908014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 02/20/2009 200908014 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 02/20/2009 200908013 115.00-00 Income of States, Municipalities, etc. 02/20/2009 200908012 1502.21-00 Consolidated Net Operating Loss Deduction 02/20/2009 200908012 9100.22-00 Other 02/20/2009 200908011 115.00-00 Income of States, Municipalities, etc. 02/20/2009 200908010 1362.01-03 Late Elections 02/20/2009 200908010 7701.00-00 Definitions 02/20/2009 200908010 9100.00-00 Extension of Time for Making Certain Elections 02/20/2009 200908009 1362.04-00 Inadvertent Terminations 02/20/2009 200908008 1362.04-00 Inadvertent Terminations 02/20/2009 200908008 1361.03-03 Electing Small Business Trusts 02/20/2009 200908008 1362.01-01 Shareholder Consent 02/20/2009 200908007 1362.01-03 Late Elections 02/20/2009 200908007 1362.04-00 Inadvertent Terminations 02/20/2009 200908006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009 200908005 1031.05-00 Deferred Exchanges 02/20/2009 200908004 7701.00-00 Definitions 02/20/2009 200908004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009 200908003 2601.00-00 Tax On Generation Skipping Transfers 02/20/2009 200908002 2642.00-00 Inclusion Ratio 02/20/2009 Pagination First page « First Previous page Previous … Page 1539 Page 1540 Page 1541 Page 1542 Current page 1543 Page 1544 Page 1545 Page 1546 Page 1547 … Next page Next Last page Last »