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 21226 - 21250 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201515022 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/10/2015 |
| 201515021 | 1362.01-03 | Late Elections | 04/10/2015 |
| 201515021 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/10/2015 |
| 201515020 | 9300.00-00 | Tax Shelters - Listed Transactions and Other Abusive Transactions | 04/10/2015 |
| 201515019 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 04/10/2015 |
| 201515019 | 6511.03-00 | Special Rules | 04/10/2015 |
| 201515019 | 6511.03-02 | Carrybacks: Net Operating Loss and Capital Loss | 04/10/2015 |
| 201515018 | 166.00-00 | Bad Debts | 04/10/2015 |
| 201515018 | 6511.03-01 | Bad Debts and Worthless Securities | 04/10/2015 |
| 201515017 | 832.00-00 | Insurance Company Taxable Income | 04/10/2015 |
| 201515017 | 832.06-01 | Salvage and Reinsurance Recoverable | 04/10/2015 |
| 201515016 | 115.00-00 | Income of States, Municipalities, etc. | 04/10/2015 |
| 201515016 | 115.03-00 | Essential Governmental Function | 04/10/2015 |
| 201515015 | 7701.00-00 | Definitions | 04/10/2015 |
| 201515015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/10/2015 |
| 201515014 | 468A.04-02 | Revised Schedules | 04/10/2015 |
| 201515013 | 1362.01-00 | Eligible v. Ineligible | 04/10/2015 |
| 201515013 | 1362.04-00 | Inadvertent Terminations | 04/10/2015 |
| 201515012 | 1381.00-00 | Organizations to Which Part Applies | 04/10/2015 |
| 201515011 | 1362.02-03 | Passive Investment Income | 04/10/2015 |
| 201515011 | 1362.04-00 | Inadvertent Terminations | 04/10/2015 |
| 201515010 | 1362.04-00 | Inadvertent Terminations | 04/10/2015 |
| 201515009 | 856.02-00 | Investment Requirements | 04/10/2015 |
| 201515008 | 198.01-00 | Failrue to Make a Timely Section 198 Election | 04/10/2015 |
| 201515008 | 9100.22-00 | Other | 04/10/2015 |
