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 24376 - 24400 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201314029 7704.03-00 Qualifying Income 04/05/2013 201314028 368.01-00 Statutory Merger or Consolidation (Type "A") 04/05/2013 201314028 368.08-06 Business Enterprise Continuity 04/05/2013 201314028 1502.75-10 When Group Remains in Existence 04/05/2013 201314027 9100.22-00 Other 04/05/2013 201314027 9114.03-06 Canada 04/05/2013 201314026 1295.02-02 Retroactive Elections 04/05/2013 201314025 7704.05-00 Transitional Rule for Existing Partnerships 04/05/2013 201314024 115.00-00 Income of States, Municipalities, etc. 04/05/2013 201314023 115.00-00 Income of States, Municipalities, etc. 04/05/2013 201314022 115.00-00 Income of States, Municipalities, etc. 04/05/2013 201314021 115.00-00 Income of States, Municipalities, etc. 04/05/2013 201314020 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/05/2013 201314019 9100.22-00 Other 04/05/2013 201314019 9114.03-06 Canada 04/05/2013 201314018 2632.01-00 Time and Manner of Allocation 04/05/2013 201314018 2642.00-00 Inclusion Ratio 04/05/2013 201314018 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013 201314017 2601.00-00 Tax On Generation Skipping Transfers 04/05/2013 201314017 2601.04-00 Transitional Rules 04/05/2013 201314017 2601.04-05 Cases of Mental Incompetency 04/05/2013 201314017 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013 201314016 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013 201314015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/05/2013 201314015 7701.00-00 Definitions 04/05/2013 Pagination First page « First Previous page Previous … Page 972 Page 973 Page 974 Page 975 Current page 976 Page 977 Page 978 Page 979 Page 980 … Next page Next Last page Last »