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 17426 - 17450 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201537010 2010.00-00 Unified Credit Against Estate Tax 09/11/2015 201537010 9100.00-00 Extension of Time for Making Certain Elections 09/11/2015 201537009 9100.22-00 Other 09/11/2015 201537009 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 09/11/2015 201537008 7701.00-00 Definitions 09/11/2015 201537008 9100.00-00 Extension of Time for Making Certain Elections 09/11/2015 201537008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2015 201537007 7704.03-00 Qualifying Income 09/11/2015 201537006 168.00-00 Modified Accelerated Cost Recovery System 09/11/2015 201537006 9100.00-00 Extension of Time for Making Certain Elections 09/11/2015 201537006 9100.04-00 Section 168; MACRS 09/11/2015 201537005 168.00-00 Modified Accelerated Cost Recovery System 09/11/2015 201537005 9100.00-00 Extension of Time for Making Certain Elections 09/11/2015 201537005 9100.04-00 Section 168; MACRS 09/11/2015 201537004 361.02-02 Certain Transfers to Creditors 09/11/2015 201537003 704.01-00 Partnership Agreement 09/11/2015 201537003 704.01-04 Section 704(c) Considerations 09/11/2015 201537003 731.00-00 Extent of Recognition of Gain or Loss on Distribution 09/11/2015 201537003 737.00-00 Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner 09/11/2015 201537002 704.01-00 Partnership Agreement 09/11/2015 201537002 704.01-04 Section 704(c) Considerations 09/11/2015 201537002 731.00-00 Extent of Recognition of Gain or Loss on Distribution 09/11/2015 201537002 737.00-00 Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner 09/11/2015 201537001 1362.00-00 Election by Small Business Corporation 09/11/2015 201537001 1362.01-00 Eligible v. Ineligible 09/11/2015 Pagination First page « First Previous page Previous … Page 694 Page 695 Page 696 Page 697 Current page 698 Page 699 Page 700 Page 701 Page 702 … Next page Next Last page Last »
