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 21976 - 22000 of 76939
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201507016 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2015 |
| 201507016 | 9100.17-00 | Section 911; Citizens or Residents of the United States Living Abroad | 02/13/2015 |
| 201507016 | 911.11-00 | Election | 02/13/2015 |
| 201507016 | 911.11-01 | Timely filed returns | 02/13/2015 |
| 201507015 | 168.00-00 | Modified Accelerated Cost Recovery System | 02/13/2015 |
| 201507015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2015 |
| 201507015 | 9100.04-00 | Section 168; MACRS | 02/13/2015 |
| 201507014 | 168.00-00 | Modified Accelerated Cost Recovery System | 02/13/2015 |
| 201507014 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2015 |
| 201507014 | 9100.04-00 | Section 168; MACRS | 02/13/2015 |
| 201507013 | 911.11-00 | Election | 02/13/2015 |
| 201507013 | 911.11-01 | Timely filed returns | 02/13/2015 |
| 201507012 | 7701.00-00 | Definitions | 02/13/2015 |
| 201507012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2015 |
| 201507011 | 1362.00-00 | Election by Small Business Corporation | 02/13/2015 |
| 201507011 | 1362.03-00 | S Termination Year | 02/13/2015 |
| 201507011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2015 |
| 201507010 | 7701.00-00 | Definitions | 02/13/2015 |
| 201507010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2015 |
| 201507009 | 7701.00-00 | Definitions | 02/13/2015 |
| 201507009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2015 |
| 201507008 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/13/2015 |
| 201507008 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/13/2015 |
| 201507008 | 674.00-00 | Power to Control Beneficial Enjoyment | 02/13/2015 |
| 201507008 | 675.00-00 | Administrative Powers | 02/13/2015 |
