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 56001 - 56025 of 74371Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200328021 9100.00-00 Extension of Time for Making Certain Elections 07/11/2003 200328020 1362.01-03 Late Elections 07/11/2003 200328019 2642.00-00 Inclusion Ratio 07/11/2003 200328018 7701.00-00 Definitions 07/11/2003 200328018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/11/2003 200328017 1362.01-03 Late Elections 07/11/2003 200328016 2631.01-00 Allocations Irrevocable 07/11/2003 200328016 2632.01-00 Time and Manner of Allocation 07/11/2003 200328016 9100.00-00 Extension of Time for Making Certain Elections 07/11/2003 200328015 2519.00-00 Disposition of Certain Life Estates 07/11/2003 200328014 754.02-00 Timeliness of Election 07/11/2003 200328014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/11/2003 200328013 7701.00-00 Definitions 07/11/2003 200328013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/11/2003 200328012 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 07/11/2003 200328012 9100.22-00 Other 07/11/2003 200328011 7701.00-00 Definitions 07/11/2003 200328011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/11/2003 200328010 1362.01-03 Late Elections 07/11/2003 200328009 1362.01-03 Late Elections 07/11/2003 200328008 1362.01-03 Late Elections 07/11/2003 200328007 1362.01-03 Late Elections 07/11/2003 200328006 807.00-00 Rules for Certain Reserves 07/11/2003 200328005 1362.01-03 Late Elections 07/11/2003 200328004 1362.01-03 Late Elections 07/11/2003 Pagination First page « First Previous page Previous … Page 2237 Page 2238 Page 2239 Page 2240 Current page 2241 Page 2242 Page 2243 Page 2244 Page 2245 … Next page Next Last page Last »