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 21326 - 21350 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 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 |
| 201515007 | 167.13-05 | Buildings | 04/10/2015 |
| 201515007 | 168.00-00 | Modified Accelerated Cost Recovery System | 04/10/2015 |
| 201515007 | 263.01-00 | Construction Costs | 04/10/2015 |
| 201515007 | 263A.02-10 | Substantially Constructed Self-Constructed Property | 04/10/2015 |
| 201515007 | 42.03-00 | Qualified Basis | 04/10/2015 |
| 201515006 | 1297.00-00 | Special Rules | 04/10/2015 |
| 201515005 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 04/10/2015 |
| 201515005 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 04/10/2015 |
| 201515005 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 04/10/2015 |
