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 54626 - 54650 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200351026 9100.00-00 Extension of Time for Making Certain Elections 12/19/2003 200351025 856.07-00 Treatment of Wholly Owned Subsidiaries 12/19/2003 200351025 9100.00-00 Extension of Time for Making Certain Elections 12/19/2003 200351024 61.00-00 Gross Income v. Not Gross Income 12/19/2003 200351024 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 12/19/2003 200351023 1362.01-03 Late Elections 12/19/2003 200351023 7701.00-00 Definitions 12/19/2003 200351023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/19/2003 200351022 9100.09-00 Section 442; Accounting Periods 12/19/2003 200351021 9100.09-00 Section 442; Accounting Periods 12/19/2003 200351020 9100.09-00 Section 442; Accounting Periods 12/19/2003 200351019 9100.09-00 Section 442; Accounting Periods 12/19/2003 200351018 9100.09-00 Section 442; Accounting Periods 12/19/2003 200351017 9100.09-00 Section 442; Accounting Periods 12/19/2003 200351016 9100.09-00 Section 442; Accounting Periods 12/19/2003 200351015 1362.02-03 Passive Investment Income 12/19/2003 200351014 3121.04-01 Common Law Tests 12/19/2003 200351014 3306.05-00 Employees 12/19/2003 200351014 3401.04-02 Employee v. Not an Employee 12/19/2003 200351013 1362.01-03 Late Elections 12/19/2003 200351012 2642.00-00 Inclusion Ratio 12/19/2003 200351012 2642.00-00 Inclusion Ratio 12/19/2003 200351012 2642.00-00 Inclusion Ratio 12/19/2003 200351012 2642.00-00 Inclusion Ratio 12/19/2003 200351011 1361.05-00 Qualified Subchapter S Subsidiary 12/19/2003 Pagination First page « First Previous page Previous … Page 2182 Page 2183 Page 2184 Page 2185 Current page 2186 Page 2187 Page 2188 Page 2189 Page 2190 … Next page Next Last page Last »