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 15101 - 15125 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201639012 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016 201639012 1362.04-00 Inadvertent Terminations 09/23/2016 201639011 1361.03-02 Qualified Subchapter S Trusts 09/23/2016 201639011 1361.03-03 Electing Small Business Trusts 09/23/2016 201639011 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016 201639011 1362.04-00 Inadvertent Terminations 09/23/2016 201639010 1361.03-02 Qualified Subchapter S Trusts 09/23/2016 201639010 1361.03-03 Electing Small Business Trusts 09/23/2016 201639010 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016 201639010 1362.04-00 Inadvertent Terminations 09/23/2016 201639009 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/23/2016 201639009 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016 201639008 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/23/2016 201639008 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016 201639007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/23/2016 201639007 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016 201639006 7701.00-00 Definitions 09/23/2016 201639006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016 201639005 7701.00-00 Definitions 09/23/2016 201639005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016 201639004 1092.05-00 Mixed Straddles 09/23/2016 201639003 2632.00-00 Special Rules for Allocation of GST Exemption 09/23/2016 201639003 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016 201639002 2632.00-00 Special Rules for Allocation of GST Exemption 09/23/2016 201639002 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016 Pagination First page « First Previous page Previous … Page 601 Page 602 Page 603 Page 604 Current page 605 Page 606 Page 607 Page 608 Page 609 … Next page Next Last page Last »
