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 6801 - 6825 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202052011 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 12/24/2020 202052011 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020 202052010 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020 202052009 614.04-00 Aggregating Non-Operating Mineral Interests 12/24/2020 202052008 7701.00-00 Definitions 12/24/2020 202052008 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020 202052008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2020 202052007 7701.00-00 Definitions 12/24/2020 202052007 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020 202052007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2020 202052006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/24/2020 202052005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/24/2020 202052004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/24/2020 202052003 1361.01-04 More than One Class of Stock 12/24/2020 202052003 1362.00-00 Election by Small Business Corporation 12/24/2020 202052003 1362.02-00 Termination of Election 12/24/2020 202052003 1362.04-00 Inadvertent Terminations 12/24/2020 202052002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/24/2020 202052002 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020 202052001 168.00-00 Modified Accelerated Cost Recovery System 12/24/2020 202052001 7701.00-00 Definitions 12/24/2020 202052001 9100.00-00 Extension of Time for Making Certain Elections 12/24/2020 202052001 9100.04-00 Section 168; MACRS 12/24/2020 202052001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2020 202052000 6110.00-00 Index for Public Inspection of Written Determination 12/24/2020 Pagination First page « First Previous page Previous … Page 269 Page 270 Page 271 Page 272 Current page 273 Page 274 Page 275 Page 276 Page 277 … Next page Next Last page Last »