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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 19301 - 19325 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201603026 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 01/15/2016 |
| 201603026 | 7503.00-00 | Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday | 01/15/2016 |
| 201603025 | 409A.00-00 | Nonqualified Deferred Compensation | 01/15/2016 |
| 201603025 | 409A.01-00 | Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options | 01/15/2016 |
| 201603024 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2016 |
| 201603023 | 812.00-00 | Definitions of Company's Share and Policyholder's Share | 01/15/2016 |
| 201603022 | 7701.00-00 | Definitions | 01/15/2016 |
| 201603022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/15/2016 |
| 201603021 | 2010.00-00 | Unified Credit Against Estate Tax | 01/15/2016 |
| 201603021 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2016 |
| 201603020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/15/2016 |
| 201603020 | 355.01-00 | Spin-Off | 01/15/2016 |
| 201603020 | 368.02-00 | Stock for Stock (Type "B") | 01/15/2016 |
| 201603020 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/15/2016 |
| 201603019 | 9100.04-00 | Section 168; MACRS | 01/15/2016 |
| 201603018 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/15/2016 |
| 201603018 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/15/2016 |
| 201603017 | 167.22-01 | Normalization Rules | 01/15/2016 |
| 201603016 | 1362.04-00 | Inadvertent Terminations | 01/15/2016 |
| 201603015 | 1362.00-00 | Election by Small Business Corporation | 01/15/2016 |
| 201603014 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 01/15/2016 |
| 201603013 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 01/15/2016 |
| 201603012 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 01/15/2016 |
| 201603011 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 01/15/2016 |
| 201603010 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 01/15/2016 |
