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 50701 - 50725 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200518040 6050I.00-00 Returns Relating to Cash Received in Trade or Business 05/06/2005 200518039 7701.00-00 Definitions 05/06/2005 200518039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005 200518038 1362.02-03 Passive Investment Income 05/06/2005 200518037 7701.03-06 Liquidating Trusts 05/06/2005 200518036 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/06/2005 200518036 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005 200518035 9100.09-00 Section 442; Accounting Periods 05/06/2005 200518034 355.01-01 Split-Off 05/06/2005 200518034 368.04-00 Assets for Control of Transferee (Type "D") 05/06/2005 200518033 860G.03-00 Qualified Mortgages 05/06/2005 200518032 1362.01-03 Late Elections 05/06/2005 200518032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005 200518031 754.02-00 Timeliness of Election 05/06/2005 200518031 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/06/2005 200518030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005 200518029 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005 200518029 7701.00-00 Definitions 05/06/2005 200518028 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005 200518028 7701.00-00 Definitions 05/06/2005 200518027 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005 200518027 7701.00-00 Definitions 05/06/2005 200518026 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005 200518026 7701.00-00 Definitions 05/06/2005 200518025 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005 Pagination First page « First Previous page Previous … Page 2025 Page 2026 Page 2027 Page 2028 Current page 2029 Page 2030 Page 2031 Page 2032 Page 2033 … Next page Next Last page Last »