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 36401 - 36425 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200934021 1361.00-00 Definitions 08/21/2009 200934021 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/21/2009 200934021 1361.01-04 More than One Class of Stock 08/21/2009 200934021 1362.00-00 Election by Small Business Corporation 08/21/2009 200934021 1362.01-00 Eligible v. Ineligible 08/21/2009 200934021 1362.04-00 Inadvertent Terminations 08/21/2009 200934020 83.04-02 Cancellation 08/21/2009 200934019 1362.02-03 Passive Investment Income 08/21/2009 200934019 1362.04-00 Inadvertent Terminations 08/21/2009 200934018 7701.00-00 Definitions 08/21/2009 200934018 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009 200934018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009 200934017 7701.00-00 Definitions 08/21/2009 200934017 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009 200934017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009 200934016 7701.00-00 Definitions 08/21/2009 200934016 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009 200934016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009 200934015 7701.00-00 Definitions 08/21/2009 200934015 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009 200934015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009 200934014 7701.00-00 Definitions 08/21/2009 200934014 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009 200934014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009 200934013 311.00-00 Taxability of Corporation on Distribution 08/21/2009 Pagination First page « First Previous page Previous … Page 1453 Page 1454 Page 1455 Page 1456 Current page 1457 Page 1458 Page 1459 Page 1460 Page 1461 … Next page Next Last page Last »