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 38476 - 38500 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200909026 1362.01-03 Late Elections 02/27/2009 200909025 468A.04-02 Revised Schedules 02/27/2009 200909024 1362.04-00 Inadvertent Terminations 02/27/2009 200909023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009 200909023 7701.00-00 Definitions 02/27/2009 200909022 7701.00-00 Definitions 02/27/2009 200909022 9100.00-00 Extension of Time for Making Certain Elections 02/27/2009 200909021 1362.01-03 Late Elections 02/27/2009 200909020 1382.00-00 Taxable Income of Cooperatives 02/27/2009 200909020 199.06-00 Agricultural and Horticultural Cooperatives 02/27/2009 200909019 115.00-00 Income of States, Municipalities, etc. 02/27/2009 200909019 170.07-05 Governmental Units 02/27/2009 200909019 3306.03-00 Employment 02/27/2009 200909018 9100.00-00 Extension of Time for Making Certain Elections 02/27/2009 200909018 1361.05-00 Qualified Subchapter S Subsidiary 02/27/2009 200909017 1362.04-00 Inadvertent Terminations 02/27/2009 200909016 1382.00-00 Taxable Income of Cooperatives 02/27/2009 200909016 199.06-00 Agricultural and Horticultural Cooperatives 02/27/2009 200909015 7701.00-00 Definitions 02/27/2009 200909015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009 200909014 7701.00-00 Definitions 02/27/2009 200909014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009 200909013 7701.00-00 Definitions 02/27/2009 200909013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009 200909012 7701.00-00 Definitions 02/27/2009 Pagination First page « First Previous page Previous … Page 1536 Page 1537 Page 1538 Page 1539 Current page 1540 Page 1541 Page 1542 Page 1543 Page 1544 … Next page Next Last page Last »