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 45901 - 45925 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200647022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/24/2006 200647021 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 11/24/2006 200647021 901.01-04 Dual Capacity Taxpayers 11/24/2006 200647020 9100.09-00 Section 442; Accounting Periods 11/24/2006 200647019 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 11/24/2006 200647019 1502.75-00 Filing Requirements 11/24/2006 200647018 7701.00-00 Definitions 11/24/2006 200647018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/24/2006 200647017 851.02-00 Gross Income Requirement 11/24/2006 200647016 1362.01-03 Late Elections 11/24/2006 200647015 338.01-02 Time in which Election must be made 11/24/2006 200647015 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/24/2006 200647014 338.01-02 Time in which Election must be made 11/24/2006 200647014 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/24/2006 200647013 146.00-00 Volume Cap 11/24/2006 200647013 146.07-00 Carryforward of Allocation 11/24/2006 200647013 9100.00-00 Extension of Time for Making Certain Elections 11/24/2006 200647013 9100.03-00 Section 146; Volume Cap 11/24/2006 200647012 9100.00-00 Extension of Time for Making Certain Elections 11/24/2006 200647012 7701.00-00 Definitions 11/24/2006 200647011 468A.04-02 Revised Schedules 11/24/2006 200647010 162.36-05 Outside Directors 11/24/2006 200647009 1502.21-00 Consolidated Net Operating Loss Deduction 11/24/2006 200647009 9100.22-00 Other 11/24/2006 200647008 1502.21-00 Consolidated Net Operating Loss Deduction 11/24/2006 Pagination First page « First Previous page Previous … Page 1833 Page 1834 Page 1835 Page 1836 Current page 1837 Page 1838 Page 1839 Page 1840 Page 1841 … Next page Next Last page Last »
