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 43951 - 43975 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200724016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2007 200724015 1362.01-03 Late Elections 06/15/2007 200724014 9100.22-00 Other 06/15/2007 200724013 1362.01-03 Late Elections 06/15/2007 200724012 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 06/15/2007 200724012 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 06/15/2007 200724012 1222.00-00 Other Terms Relating to Capital Gains and Losses 06/15/2007 200724011 162.36-04 Performance-Based Compensation 06/15/2007 200724010 1362.04-00 Inadvertent Terminations 06/15/2007 200724009 9100.00-00 Extension of Time for Making Certain Elections 06/15/2007 200724008 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/15/2007 200724007 1031.02-00 Like Kind Property 06/15/2007 200724006 6045.00-00 Returns of Brokers 06/15/2007 200724005 1362.00-00 Election by Small Business Corporation 06/15/2007 200724005 1362.01-00 Eligible v. Ineligible 06/15/2007 200724005 1362.01-03 Late Elections 06/15/2007 200724004 851.06-00 Determination of Status 06/15/2007 200724003 1362.01-03 Late Elections 06/15/2007 200724002 1362.01-03 Late Elections 06/15/2007 200724002 7701.00-00 Definitions 06/15/2007 200724002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2007 200724001 2601.00-00 Tax On Generation Skipping Transfers 06/15/2007 200724001 2642.00-00 Inclusion Ratio 06/15/2007 200724001 2652.01-01 Gift Splitting by Married Couples 06/15/2007 200724001 9100.00-00 Extension of Time for Making Certain Elections 06/15/2007 Pagination First page « First Previous page Previous … Page 1755 Page 1756 Page 1757 Page 1758 Current page 1759 Page 1760 Page 1761 Page 1762 Page 1763 … Next page Next Last page Last »