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 42301 - 42325 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200804003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008 200804003 7701.00-00 Definitions 01/25/2008 200804002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008 200804002 7701.00-00 Definitions 01/25/2008 200804001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2008 200804001 7701.00-00 Definitions 01/25/2008 200803029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2008 200803028 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008 200803027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008 200803026 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008 200803025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008 200803024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008 200803023 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/18/2008 200803022 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/18/2008 200803021 501.12-03 Mutual or Cooperative Electric Companies 01/18/2008 200803020 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/18/2008 200803019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/18/2008 200803018 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 01/18/2008 200803017 451.16-02 Contracts for Services 01/18/2008 200803017 451.28-01 Severance 01/18/2008 200803016 6324A.00-00 Special Lien for Estate Tax Deferred Under Section 6166 01/18/2008 200803015 1362.01-03 Late Elections 01/18/2008 200803014 1031.05-00 Deferred Exchanges 01/18/2008 200803013 9100.00-00 Extension of Time for Making Certain Elections 01/18/2008 200803012 368.06-00 Change in Identity, etc. (Type "F") 01/18/2008 Pagination First page « First Previous page Previous … Page 1689 Page 1690 Page 1691 Page 1692 Current page 1693 Page 1694 Page 1695 Page 1696 Page 1697 … Next page Next Last page Last »