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 52226 - 52250 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200444022 482.11-08 Cost Sharing Agreements 10/29/2004 200444022 927.01-00 Definition of Export Property 10/29/2004 200444022 861.15-01 Sale Method 10/29/2004 200444021 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 10/29/2004 200444021 691.00-00 Recipients of Income in Respect of Decedents 10/29/2004 200444020 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 10/29/2004 200444020 6611.00-00 Interest on Overpayments (Interest v. No Interest) 10/29/2004 200444019 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 10/29/2004 200444019 6532.02-01 Date of Rejection of Refund Claim 10/29/2004 200444019 6532.02-04 Extension of Time 10/29/2004 200444018 1362.04-00 Inadvertent Terminations 10/29/2004 200444017 1362.04-00 Inadvertent Terminations 10/29/2004 200444016 2642.01-00 Inclusion Ratio Defined 10/29/2004 200444016 9100.00-00 Extension of Time for Making Certain Elections 10/29/2004 200444015 1362.00-00 Election by Small Business Corporation 10/29/2004 200444014 1361.03-02 Qualified Subchapter S Trusts 10/29/2004 200444013 1361.03-02 Qualified Subchapter S Trusts 10/29/2004 200444012 1361.03-02 Qualified Subchapter S Trusts 10/29/2004 200444011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/29/2004 200444010 9100.00-00 Extension of Time for Making Certain Elections 10/29/2004 200444009 2642.00-00 Inclusion Ratio 10/29/2004 200444009 9100.22-00 Other 10/29/2004 200444008 1362.01-03 Late Elections 10/29/2004 200444007 1362.04-00 Inadvertent Terminations 10/29/2004 200444006 7701.00-00 Definitions 10/29/2004 Pagination First page « First Previous page Previous … Page 2086 Page 2087 Page 2088 Page 2089 Current page 2090 Page 2091 Page 2092 Page 2093 Page 2094 … Next page Next Last page Last »