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 22551 - 22575 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201447018 | 9100.04-00 | Section 168; MACRS | 11/21/2014 |
| 201447017 | 7701.00-00 | Definitions | 11/21/2014 |
| 201447017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2014 |
| 201447017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/21/2014 |
| 201447016 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 11/21/2014 |
| 201447016 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2014 |
| 201447015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2014 |
| 201447014 | 2652.01-02 | Special Election for QTIP | 11/21/2014 |
| 201447014 | 2654.00-00 | Special Rules | 11/21/2014 |
| 201447014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2014 |
| 201447013 | 2632.03-00 | Allocation of Unused GST Exemption | 11/21/2014 |
| 201447013 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2014 |
| 201447012 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/21/2014 |
| 201447012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2014 |
| 201447011 | 108.00-00 | Income From Discharge of Indebtedness | 11/21/2014 |
| 201447011 | 108.01-00 | Exclusion From Gross Income | 11/21/2014 |
| 201447011 | 108.02-00 | Reduction of Tax Attributes | 11/21/2014 |
| 201447011 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 11/21/2014 |
| 201447011 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2014 |
| 201447010 | 9100.04-00 | Section 168; MACRS | 11/21/2014 |
| 201447009 | 1362.00-00 | Election by Small Business Corporation | 11/21/2014 |
| 201447008 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 11/21/2014 |
| 201447008 | 2056.07-00 | Qualified Terminable Interest Property | 11/21/2014 |
| 201447008 | 2056.07-02 | Partial Election | 11/21/2014 |
| 201447008 | 2652.01-00 | Transferor Defined | 11/21/2014 |
