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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 20101 - 20125 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201538012 | 7704.03-00 | Qualifying Income | 09/18/2015 |
| 201538011 | 115.00-00 | Income of States, Municipalities, etc. | 09/18/2015 |
| 201538011 | 115.03-00 | Essential Governmental Function | 09/18/2015 |
| 201538010 | 1362.00-00 | Election by Small Business Corporation | 09/18/2015 |
| 201538010 | 1362.02-00 | Termination of Election | 09/18/2015 |
| 201538010 | 1362.02-03 | Passive Investment Income | 09/18/2015 |
| 201538010 | 1362.04-00 | Inadvertent Terminations | 09/18/2015 |
| 201538009 | 1361.01-04 | More than One Class of Stock | 09/18/2015 |
| 201538009 | 1362.04-00 | Inadvertent Terminations | 09/18/2015 |
| 201538008 | 7701.03-08 | Ordinary Trusts | 09/18/2015 |
| 201538007 | 7701.03-08 | Ordinary Trusts | 09/18/2015 |
| 201538006 | 7701.03-08 | Ordinary Trusts | 09/18/2015 |
| 201538005 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 09/18/2015 |
| 201538004 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 09/18/2015 |
| 201538003 | 168.00-00 | Modified Accelerated Cost Recovery System | 09/18/2015 |
| 201538003 | 9100.04-00 | Section 168; MACRS | 09/18/2015 |
| 201538002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2015 |
| 201538001 | 7701.00-00 | Definitions | 09/18/2015 |
| 201538001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/18/2015 |
| 201538000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/18/2015 |
| 201537033 | 408.03-00 | Rollover Contributions | 09/11/2015 |
| 201537032 | 408.03-00 | Rollover Contributions | 09/11/2015 |
| 201537031 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/11/2015 |
| 201537030 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/11/2015 |
| 201537029 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/11/2015 |
