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 41301 - 41325 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200821011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008 200821010 7701.00-00 Definitions 05/23/2008 200821010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008 200821009 7701.00-00 Definitions 05/23/2008 200821009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008 200821008 9100.22-00 Other 05/23/2008 200821007 1295.02-02 Retroactive Elections 05/23/2008 200821006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/23/2008 200821006 355.01-00 Spin-Off 05/23/2008 200821005 468A.01-00 In General 05/23/2008 200821004 1362.04-00 Inadvertent Terminations 05/23/2008 200821003 2032.00-00 Alternate Valuation 05/23/2008 200821003 9100.00-00 Extension of Time for Making Certain Elections 05/23/2008 200821002 1362.01-03 Late Elections 05/23/2008 200821001 1362.01-03 Late Elections 05/23/2008 200820036 412.06-00 Minimum Funding Waiver 05/16/2008 200820035 4121.00-00 Imposition of Tax on Coal 05/16/2008 200820034 4121.00-00 Imposition of Tax on Coal 05/16/2008 200820033 118.01-02 Nonshareholder Contributions 05/16/2008 200820033 118.02-02 Definition of Contribution in Aid of Construction 05/16/2008 200820032 9100.00-00 Extension of Time for Making Certain Elections 05/16/2008 200820031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008 200820030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008 200820029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008 200820028 1362.01-03 Late Elections 05/16/2008 Pagination First page « First Previous page Previous … Page 1649 Page 1650 Page 1651 Page 1652 Current page 1653 Page 1654 Page 1655 Page 1656 Page 1657 … Next page Next Last page Last »