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 20001 - 20025 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201444028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014 201444027 7701.00-00 Definitions 10/31/2014 201444027 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014 201444027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014 201444026 7701.00-00 Definitions 10/31/2014 201444026 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014 201444026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2014 201444025 48.00-00 Energy Credit; Reforestation Credit 10/31/2014 201444024 691.00-00 Recipients of Income in Respect of Decedents 10/31/2014 201444023 911.11-03 Reelection 10/31/2014 201444022 562.03-00 Preferential Dividends 10/31/2014 201444022 856.00-00 Definition of Real Estate Investment Trust 10/31/2014 201444021 1361.01-04 More than One Class of Stock 10/31/2014 201444020 1361.01-04 More than One Class of Stock 10/31/2014 201444019 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/31/2014 201444019 2642.00-00 Inclusion Ratio 10/31/2014 201444019 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014 201444018 9100.22-00 Other 10/31/2014 201444018 992.01-03 Capitalization 10/31/2014 201444018 992.02-00 Election 10/31/2014 201444017 754.02-00 Timeliness of Election 10/31/2014 201444017 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014 201444016 754.02-00 Timeliness of Election 10/31/2014 201444016 9100.00-00 Extension of Time for Making Certain Elections 10/31/2014 201444015 1502.21-00 Consolidated Net Operating Loss Deduction 10/31/2014 Pagination First page « First Previous page Previous … Page 797 Page 798 Page 799 Page 800 Current page 801 Page 802 Page 803 Page 804 Page 805 … Next page Next Last page Last »