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 15276 - 15300 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201636026 2056.07-01 Effective Election 09/02/2016 201636026 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016 201636025 7704.03-00 Qualifying Income 09/02/2016 201636024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2016 201636023 1362.01-03 Late Elections 09/02/2016 201636022 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2016 201636022 2652.00-00 Other Definitions 09/02/2016 201636022 2652.01-00 Transferor Defined 09/02/2016 201636022 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016 201636021 4943.00-00 Excise Taxes on Excess Business Holdings 09/02/2016 201636020 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2016 201636020 2642.00-00 Inclusion Ratio 09/02/2016 201636020 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016 201636019 2056.07-00 Qualified Terminable Interest Property 09/02/2016 201636019 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016 201636018 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/02/2016 201636017 1362.04-00 Inadvertent Terminations 09/02/2016 201636016 1502.21-00 Consolidated Net Operating Loss Deduction 09/02/2016 201636016 9100.22-00 Other 09/02/2016 201636015 1362.01-00 Eligible v. Ineligible 09/02/2016 201636015 1362.04-00 Inadvertent Terminations 09/02/2016 201636014 1362.04-00 Inadvertent Terminations 09/02/2016 201636013 1362.00-00 Election by Small Business Corporation 09/02/2016 201636013 1362.04-00 Inadvertent Terminations 09/02/2016 201636012 7701.00-00 Definitions 09/02/2016 Pagination First page « First Previous page Previous … Page 608 Page 609 Page 610 Page 611 Current page 612 Page 613 Page 614 Page 615 Page 616 … Next page Next Last page Last »