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 20251 - 20275 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201442009 7701.00-00 Definitions 10/17/2014 201442009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014 201442008 7701.00-00 Definitions 10/17/2014 201442008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014 201442007 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014 201442006 1295.02-02 Retroactive Elections 10/17/2014 201442005 1295.02-02 Retroactive Elections 10/17/2014 201442004 1295.02-02 Retroactive Elections 10/17/2014 201442003 754.02-00 Timeliness of Election 10/17/2014 201442003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/17/2014 201442002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014 201442001 45.00-00 Electricity Produced from Certain Renewable Sources 10/17/2014 201442000 6110.00-00 Index for Public Inspection of Written Determination 10/17/2014 201441019 419.00-00 Treatment of Funded Welfare Benefit Plans 10/10/2014 201441019 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 10/10/2014 201441019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/10/2014 201441018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/10/2014 201441018 507.04-00 Termination Under Section 507(b)(1)(B) 10/10/2014 201441018 512.10-00 Modifications 10/10/2014 201441018 4940.02-01 Gross Investment Income--Items Included 10/10/2014 201441018 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/10/2014 201441018 4943.03-04 Receipts Under Other Wills and Trusts 10/10/2014 201441016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/10/2014 201441016 355.01-00 Spin-Off 10/10/2014 201441016 368.04-00 Assets for Control of Transferee (Type "D") 10/10/2014 Pagination First page « First Previous page Previous … Page 807 Page 808 Page 809 Page 810 Current page 811 Page 812 Page 813 Page 814 Page 815 … Next page Next Last page Last »
