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 17951 - 17975 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201527036 1502.75-00 Filing Requirements 07/03/2015 201527036 9100.20-00 Section 1502; Election to File Consolidated Return 07/03/2015 201527035 7701.00-00 Definitions 07/03/2015 201527035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015 201527034 7701.00-00 Definitions 07/03/2015 201527034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015 201527033 7701.00-00 Definitions 07/03/2015 201527033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015 201527032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/03/2015 201527032 2501.01-00 Gift v. Not a Gift 07/03/2015 201527032 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 07/03/2015 201527032 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/03/2015 201527031 7701.00-00 Definitions 07/03/2015 201527031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015 201527030 7701.00-00 Definitions 07/03/2015 201527030 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015 201527030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015 201527029 7701.00-00 Definitions 07/03/2015 201527029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015 201527028 7701.00-00 Definitions 07/03/2015 201527028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015 201527027 7701.00-00 Definitions 07/03/2015 201527027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015 201527026 7701.00-00 Definitions 07/03/2015 201527026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015 Pagination First page « First Previous page Previous … Page 715 Page 716 Page 717 Page 718 Current page 719 Page 720 Page 721 Page 722 Page 723 … Next page Next Last page Last »