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 43951 - 43975 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200724030 1362.00-00 Election by Small Business Corporation 06/15/2007 200724030 1362.01-00 Eligible v. Ineligible 06/15/2007 200724030 1362.01-03 Late Elections 06/15/2007 200724029 1362.01-03 Late Elections 06/15/2007 200724028 9100.00-00 Extension of Time for Making Certain Elections 06/15/2007 200724028 469.03-03 Definition of Activity 06/15/2007 200724027 1362.01-03 Late Elections 06/15/2007 200724026 9100.01-00 Section 42; Low-Income Housing Credit 06/15/2007 200724026 42.00-00 Low-Income Housing Credit 06/15/2007 200724025 9100.01-00 Section 42; Low-Income Housing Credit 06/15/2007 200724025 42.00-00 Low-Income Housing Credit 06/15/2007 200724024 831.02-00 Alternative Tax Small Companies 06/15/2007 200724023 1362.01-03 Late Elections 06/15/2007 200724022 9100.00-00 Extension of Time for Making Certain Elections 06/15/2007 200724022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2007 200724022 1362.01-03 Late Elections 06/15/2007 200724021 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 06/15/2007 200724020 2601.03-01 Irrevocable Trusts 06/15/2007 200724019 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/15/2007 200724018 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 06/15/2007 200724018 9100.00-00 Extension of Time for Making Certain Elections 06/15/2007 200724017 1381.02-00 Certain Other Cooperatives 06/15/2007 200724016 7701.01-00 Associations v. Corporations 06/15/2007 200724016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2007 200724015 1362.01-03 Late Elections 06/15/2007 Pagination First page « First Previous page Previous … Page 1755 Page 1756 Page 1757 Page 1758 Current page 1759 Page 1760 Page 1761 Page 1762 Page 1763 … Next page Next Last page Last »