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 28726 - 28750 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201138007 9100.00-00 Extension of Time for Making Certain Elections 09/23/2011 201138007 9100.22-00 Other 09/23/2011 201138007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 09/23/2011 201138007 382.12-00 Operating Rules 09/23/2011 201138007 382.12-13 Election Out 09/23/2011 201138006 3121.02-00 Employment 09/23/2011 201138005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2011 201138005 7701.00-00 Definitions 09/23/2011 201138004 9100.22-00 Other 09/23/2011 201138004 9114.03-06 Canada 09/23/2011 201138003 9100.04-00 Section 168; MACRS 09/23/2011 201138002 1382.00-00 Taxable Income of Cooperatives 09/23/2011 201138002 199.06-00 Agricultural and Horticultural Cooperatives 09/23/2011 201138001 9100.04-00 Section 168; MACRS 09/23/2011 201137012 4945.04-03 Influencing The Outcome of Elections 09/16/2011 201137011 6061.07-00 Electronic Signature 09/16/2011 201137010 7701.00-00 Definitions 09/16/2011 201137010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2011 201137009 2642.00-00 Inclusion Ratio 09/16/2011 201137009 9100.00-00 Extension of Time for Making Certain Elections 09/16/2011 201137008 7702A.03-03 Treatment of Material Changes 09/16/2011 201137007 1296.00-00 Passive Foreign Investment Company 09/16/2011 201137006 1296.00-00 Passive Foreign Investment Company 09/16/2011 201137005 7704.03-00 Qualifying Income 09/16/2011 201137004 856.01-00 Income Requirements 09/16/2011 Pagination First page « First Previous page Previous … Page 1146 Page 1147 Page 1148 Page 1149 Current page 1150 Page 1151 Page 1152 Page 1153 Page 1154 … Next page Next Last page Last »
