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 53176 - 53200 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200425036 1362.02-03 Passive Investment Income 06/18/2004 200425035 754.02-00 Timeliness of Election 06/18/2004 200425035 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/18/2004 200425034 9100.19-00 Extension of Time For Filing Return 06/18/2004 200425033 355.01-01 Split-Off 06/18/2004 200425033 368.01-00 Statutory Merger or Consolidation (Type "A") 06/18/2004 200425032 1362.01-03 Late Elections 06/18/2004 200425031 1362.01-03 Late Elections 06/18/2004 200425031 7701.02-00 Partnerships v. Associations 06/18/2004 200425031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004 200425030 1362.01-03 Late Elections 06/18/2004 200425029 2632.03-00 Allocation of Unused GST Exemption 06/18/2004 200425029 2652.01-02 Special Election for QTIP 06/18/2004 200425029 2654.03-00 Separate Shares 06/18/2004 200425029 9100.00-00 Extension of Time for Making Certain Elections 06/18/2004 200425028 9100.22-00 Other 06/18/2004 200425028 1503.04-04 Dual Resident Corporation 06/18/2004 200425027 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/18/2004 200425027 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/18/2004 200425026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004 200425025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004 200425024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004 200425023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004 200425022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004 200425021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004 Pagination First page « First Previous page Previous … Page 2124 Page 2125 Page 2126 Page 2127 Current page 2128 Page 2129 Page 2130 Page 2131 Page 2132 … Next page Next Last page Last »
