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 66501 - 66525 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200039025 1362.00-00 Election by Small Business Corporation 09/29/2000 200039024 1362.00-00 Election by Small Business Corporation 09/29/2000 200039023 1362.01-03 Late Elections 09/29/2000 200039022 368.03-01 Substantially All the Property 09/29/2000 200039022 368.13-00 Transactions Involving Two or More Investment Companies 09/29/2000 200039021 355.01-01 Split-Off 09/29/2000 200039021 368.04-00 Assets for Control of Transferee (Type "D") 09/29/2000 200039021 1362.00-00 Election by Small Business Corporation 09/29/2000 200039020 1362.01-03 Late Elections 09/29/2000 200039019 1362.01-03 Late Elections 09/29/2000 200039018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/29/2000 200039017 856.04-00 Rents From Real Property 09/29/2000 200039016 1362.01-03 Late Elections 09/29/2000 200039015 1362.01-03 Late Elections 09/29/2000 200039014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/29/2000 200039014 7701.00-00 Definitions 09/29/2000 200039013 1362.00-00 Election by Small Business Corporation 09/29/2000 200039012 1362.04-00 Inadvertent Terminations 09/29/2000 200039011 1362.04-00 Inadvertent Terminations 09/29/2000 200039010 1362.04-00 Inadvertent Terminations 09/29/2000 200039009 1362.04-00 Inadvertent Terminations 09/29/2000 200039008 457.01-00 Year of Inclusion in Gross Income 09/29/2000 200039008 457.05-00 Eligible Deferred Compensation Plan Defined 09/29/2000 200039007 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 09/29/2000 200039006 131.00-00 Certain Foster Care Payments 09/29/2000 Pagination First page « First Previous page Previous … Page 2657 Page 2658 Page 2659 Page 2660 Current page 2661 Page 2662 Page 2663 Page 2664 Page 2665 … Next page Next Last page Last »