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 54976 - 55000 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200343026 4941.04-00 Definition of Self-Dealing 10/24/2003 200343025 274.14-00 Percentage Disallowance for Meals and Entertainment Deductions 10/24/2003 200343024 1362.04-00 Inadvertent Terminations 10/24/2003 200343024 9100.00-00 Extension of Time for Making Certain Elections 10/24/2003 200343023 9100.00-00 Extension of Time for Making Certain Elections 10/24/2003 200343022 754.02-00 Timeliness of Election 10/24/2003 200343022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/24/2003 200343021 7701.00-00 Definitions 10/24/2003 200343021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2003 200343020 1362.01-03 Late Elections 10/24/2003 200343019 2642.01-01 Applicable Fraction 10/24/2003 200343018 2632.01-00 Time and Manner of Allocation 10/24/2003 200343018 2642.00-00 Inclusion Ratio 10/24/2003 200343018 9100.00-00 Extension of Time for Making Certain Elections 10/24/2003 200343017 468A.04-02 Revised Schedules 10/24/2003 200343016 468A.04-02 Revised Schedules 10/24/2003 200343015 2632.01-00 Time and Manner of Allocation 10/24/2003 200343015 2642.00-00 Inclusion Ratio 10/24/2003 200343015 9100.00-00 Extension of Time for Making Certain Elections 10/24/2003 200343014 2642.00-00 Inclusion Ratio 10/24/2003 200343014 9100.00-00 Extension of Time for Making Certain Elections 10/24/2003 200343013 41.01-00 Alternative Incremental Credit 10/24/2003 200343012 1362.02-03 Passive Investment Income 10/24/2003 200343011 1362.02-03 Passive Investment Income 10/24/2003 200343010 1362.01-03 Late Elections 10/24/2003 Pagination First page « First Previous page Previous … Page 2196 Page 2197 Page 2198 Page 2199 Current page 2200 Page 2201 Page 2202 Page 2203 Page 2204 … Next page Next Last page Last »