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 35851 - 35875 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200942022 199.06-00 Agricultural and Horticultural Cooperatives 10/16/2009 200942021 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 10/16/2009 200942020 1361.00-00 Definitions 10/16/2009 200942020 1361.03-00 Certain Trusts Permitted as Shareholders 10/16/2009 200942020 1361.03-01 Grantor Trusts 10/16/2009 200942019 1362.04-00 Inadvertent Terminations 10/16/2009 200942018 7701.00-00 Definitions 10/16/2009 200942018 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009 200942017 104.03-00 Damages 10/16/2009 200942016 104.03-00 Damages 10/16/2009 200942015 104.03-00 Damages 10/16/2009 200942014 104.03-00 Damages 10/16/2009 200942013 104.03-00 Damages 10/16/2009 200942012 104.03-00 Damages 10/16/2009 200942011 104.03-00 Damages 10/16/2009 200942010 104.03-00 Damages 10/16/2009 200942009 104.03-00 Damages 10/16/2009 200942008 104.03-00 Damages 10/16/2009 200942007 104.03-00 Damages 10/16/2009 200942006 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009 200942006 469.14-00 Real Property Business 10/16/2009 200942005 7701.00-00 Definitions 10/16/2009 200942005 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009 200942005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/16/2009 200942004 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009 Pagination First page « First Previous page Previous … Page 1431 Page 1432 Page 1433 Page 1434 Current page 1435 Page 1436 Page 1437 Page 1438 Page 1439 … Next page Next Last page Last »