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 20251 - 20275 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201535013 | 9100.04-00 | Section 168; MACRS | 08/28/2015 |
| 201535012 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2015 |
| 201535011 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 08/28/2015 |
| 201535011 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2015 |
| 201535010 | 7701.00-00 | Definitions | 08/28/2015 |
| 201535010 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2015 |
| 201535010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/28/2015 |
| 201535009 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 08/28/2015 |
| 201535009 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2015 |
| 201535008 | 6050W.00-00 | Payments Made in Settlement of Payment Card and Third Party Network Transactions | 08/28/2015 |
| 201535007 | 332.00-00 | Complete Liquidation of Subsidiaries | 08/28/2015 |
| 201535007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/28/2015 |
| 201535007 | 355.01-00 | Spin-Off | 08/28/2015 |
| 201535007 | 355.03-00 | Active Business | 08/28/2015 |
| 201535007 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/28/2015 |
| 201535006 | 355.01-00 | Spin-Off | 08/28/2015 |
| 201535005 | 9100.09-00 | Section 442; Accounting Periods | 08/28/2015 |
| 201535004 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 08/28/2015 |
| 201535004 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2015 |
| 201535003 | 42.00-00 | Low-Income Housing Credit | 08/28/2015 |
| 201535003 | 9100.01-00 | Section 42; Low-Income Housing Credit | 08/28/2015 |
| 201535002 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 08/28/2015 |
| 201535002 | 9100.22-00 | Other | 08/28/2015 |
| 201535001 | 9100.22-00 | Other | 08/28/2015 |
| 201535001 | 992.02-00 | Election | 08/28/2015 |
