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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.
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Afiche 19251 - 19275 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201606012 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 02/05/2016 |
| 201606012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 02/05/2016 |
| 201606011 | 7701.00-00 | Definitions | 02/05/2016 |
| 201606010 | 7701.00-00 | Definitions | 02/05/2016 |
| 201606009 | 7701.00-00 | Definitions | 02/05/2016 |
| 201606009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/05/2016 |
| 201606008 | 9100.09-00 | Section 442; Accounting Periods | 02/05/2016 |
| 201606007 | 9100.09-00 | Section 442; Accounting Periods | 02/05/2016 |
| 201606006 | 367.40-02 | Liquidations Under Section 332 | 02/05/2016 |
| 201606005 | 168.29-02 | Tax-Exempt Use Property | 02/05/2016 |
| 201606005 | 9100.04-00 | Section 168; MACRS | 02/05/2016 |
| 201606004 | 115.00-00 | Income of States, Municipalities, etc. | 02/05/2016 |
| 201606004 | 115.06-00 | Income Accruing to the State | 02/05/2016 |
| 201606004 | 115.06-02 | Accruing to the State v. Accruing to Nongovernmental Persons | 02/05/2016 |
| 201606003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/05/2016 |
| 201606002 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/05/2016 |
| 201606001 | 2642.00-00 | Inclusion Ratio | 02/05/2016 |
| 201606001 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/05/2016 |
| 201606000 | 201606000 | Index For Public Inspection of Written Determination Release Date 2/5/2016 | 02/05/2016 |
| 201605021 | 501.07-00 | Social Clubs | 01/29/2016 |
| 201605021 | 501.07-01 | Profit v. Not for Profit | 01/29/2016 |
| 201605021 | 501.07-05 | Business with Nonmembers | 01/29/2016 |
| 201605020 | 501.06-01 | Performance of Particular Services for Members | 01/29/2016 |
| 201605019 | 501.13-00 | Cemetery Companies | 01/29/2016 |
| 201605018 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/29/2016 |
