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 16526 - 16550 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201606009 7701.00-00 Definitions 02/05/2016 201606009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/05/2016 201606008 9100.09-00 Section 442; Accounting Periods 02/05/2016 201606007 9100.09-00 Section 442; Accounting Periods 02/05/2016 201606006 367.40-02 Liquidations Under Section 332 02/05/2016 201606005 168.29-02 Tax-Exempt Use Property 02/05/2016 201606005 9100.04-00 Section 168; MACRS 02/05/2016 201606004 115.00-00 Income of States, Municipalities, etc. 02/05/2016 201606004 115.06-00 Income Accruing to the State 02/05/2016 201606004 115.06-02 Accruing to the State v. Accruing to Nongovernmental Persons 02/05/2016 201606003 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016 201606002 2601.00-00 Tax On Generation Skipping Transfers 02/05/2016 201606001 2642.00-00 Inclusion Ratio 02/05/2016 201606001 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016 201606000 201606000 Index For Public Inspection of Written Determination Release Date 2/5/2016 02/05/2016 201605021 501.07-00 Social Clubs 01/29/2016 201605021 501.07-01 Profit v. Not for Profit 01/29/2016 201605021 501.07-05 Business with Nonmembers 01/29/2016 201605020 501.06-01 Performance of Particular Services for Members 01/29/2016 201605019 501.13-00 Cemetery Companies 01/29/2016 201605018 1502.21-00 Consolidated Net Operating Loss Deduction 01/29/2016 201605018 172.01-01 Allowance Only to Same Taxpayer (Libson Shops) 01/29/2016 201605017 1031.01-00 Property Held For Productive Use or Investment 01/29/2016 201605016 355.01-00 Spin-Off 01/29/2016 201605016 355.03-00 Active Business 01/29/2016 Pagination First page « First Previous page Previous … Page 658 Page 659 Page 660 Page 661 Current page 662 Page 663 Page 664 Page 665 Page 666 … Next page Next Last page Last »