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 17301 - 17325 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201539023 7701.00-00 Definitions 09/25/2015 201539023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539022 7701.00-00 Definitions 09/25/2015 201539022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539021 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/25/2015 201539021 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015 201539020 42.00-00 Low-Income Housing Credit 09/25/2015 201539019 1362.00-00 Election by Small Business Corporation 09/25/2015 201539019 1362.01-01 Shareholder Consent 09/25/2015 201539019 1362.04-00 Inadvertent Terminations 09/25/2015 201539018 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 09/25/2015 201539018 911.11-00 Election 09/25/2015 201539018 911.11-01 Timely filed returns 09/25/2015 201539017 7701.00-00 Definitions 09/25/2015 201539017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539016 7701.00-00 Definitions 09/25/2015 201539016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539015 7701.00-00 Definitions 09/25/2015 201539015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539014 7701.00-00 Definitions 09/25/2015 201539013 7701.00-00 Definitions 09/25/2015 201539013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539013 501.03-02 Foundations 10/09/2015 201539012 7701.00-00 Definitions 09/25/2015 Pagination First page « First Previous page Previous … Page 689 Page 690 Page 691 Page 692 Current page 693 Page 694 Page 695 Page 696 Page 697 … Next page Next Last page Last »