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 22501 - 22525 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201403010 1362.01-03 Late Elections 01/17/2014 201403009 7701.00-00 Definitions 01/17/2014 201403009 9100.00-00 Extension of Time for Making Certain Elections 01/17/2014 201403009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/17/2014 201403008 7704.03-00 Qualifying Income 01/17/2014 201403007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 01/17/2014 201403007 382.11-00 Definitions and Special Rules 01/17/2014 201403007 382.11-09 5-Percent Shareholder 01/17/2014 201403006 6103.08-01 Disclosure within the Department of Treasury 01/17/2014 201403005 2511.18-00 Renunciation of Testate or Intestate Share 01/17/2014 201403004 7704.03-00 Qualifying Income 01/17/2014 201403003 1362.01-03 Late Elections 01/17/2014 201403002 355.01-01 Split-Off 1403003.pdf 54 1/17/2014 201403003 1362.01-03|Late Elections 01/17/2014 201403001 1362.01-03 Late Elections 01/17/2014 201403001 9100.00-00 Extension of Time for Making Certain Elections 01/17/2014 201402018 408.03-00 Rollover Contributions 01/10/2014 201402017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/10/2014 201402016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/10/2014 201402015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/10/2014 201402014 6231.07-00 Tax Matters Partner 01/10/2014 201402013 6501.04-03 Information Returns 01/10/2014 201402012 6229.02-00 Extension by Agreement 01/10/2014 201402011 6229.02-00 Extension by Agreement 01/10/2014 201402010 6039F.00-00 Notice of Large Gifts Received from Foreign Persons 01/10/2014 201402009 6229.00-00 Period of Limitations for Making Assessments 01/10/2014 Pagination First page « First Previous page Previous … Page 897 Page 898 Page 899 Page 900 Current page 901 Page 902 Page 903 Page 904 Page 905 … Next page Next Last page Last »
