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 17526 - 17550 of 74371Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 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 201539012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539011 7701.00-00 Definitions 09/25/2015 201539011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539010 7701.00-00 Definitions 09/25/2015 201539010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539009 7701.00-00 Definitions 09/25/2015 201539009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539008 856.07-00 Treatment of Wholly Owned Subsidiaries 09/25/2015 201539008 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015 201539007 856.07-00 Treatment of Wholly Owned Subsidiaries 09/25/2015 201539007 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015 201539006 9100.22-00 Other 09/25/2015 201539006 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 09/25/2015 201539005 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015 201539004 7701.00-00 Definitions 09/25/2015 201539004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 201539003 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015 201539002 7701.00-00 Definitions 09/25/2015 201539002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015 Pagination First page « First Previous page Previous … Page 698 Page 699 Page 700 Page 701 Current page 702 Page 703 Page 704 Page 705 Page 706 … Next page Next Last page Last »