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.
Afiche 19451 - 19475 of 76942
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 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 |
| 201603009 | 168.36-00 | Additional First Year Depreciation | 01/15/2016 |
| 201603008 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 01/15/2016 |
| 201603007 | 2010.00-00 | Unified Credit Against Estate Tax | 01/15/2016 |
| 201603007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2016 |
| 201603006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/15/2016 |
