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 29576 - 29600 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201123012 1362.02-02 Ceases to be Small Business Corporation 06/10/2011 201123011 1362.04-00 Inadvertent Terminations 06/10/2011 201123010 1362.04-00 Inadvertent Terminations 06/10/2011 201123009 1362.04-00 Inadvertent Terminations 06/10/2011 201123008 1362.04-00 Inadvertent Terminations 06/10/2011 201123007 2632.00-00 Special Rules for Allocation of GST Exemption 06/10/2011 201123007 9100.00-00 Extension of Time for Making Certain Elections 06/10/2011 201123006 7701.00-00 Definitions 06/10/2011 201123006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2011 201123005 856.01-00 Income Requirements 06/10/2011 201123004 1362.01-03 Late Elections 06/10/2011 201123003 856.01-00 Income Requirements 06/10/2011 201123002 7701.02-00 Partnerships v. Associations 06/10/2011 201123002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2011 201123001 168.20-00 Classification of Property 06/10/2011 201122034 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/03/2011 201122033 9100.00-00 Extension of Time for Making Certain Elections 06/03/2011 201122032 408.03-00 Rollover Contributions 06/03/2011 201122031 408.03-00 Rollover Contributions 06/03/2011 201122030 4942.03-07 Set-Asides 06/03/2011 201122029 4945.04-04 Grants to Individuals 06/03/2011 201122028 501.33-00 Private v. Public Interest Served 06/03/2011 201122027 501.03-20 Religious Organizations 06/03/2011 201122027 509.02-04 Churches 06/03/2011 201122026 501.03-02 Foundations 06/03/2011 Pagination First page « First Previous page Previous … Page 1180 Page 1181 Page 1182 Page 1183 Current page 1184 Page 1185 Page 1186 Page 1187 Page 1188 … Next page Next Last page Last »
