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 26826 - 26850 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201316012 | 1362.00-00 | Election by Small Business Corporation | 04/19/2013 |
| 201316011 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/19/2013 |
| 201316011 | 2652.01-02 | Special Election for QTIP | 04/19/2013 |
| 201316011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316010 | 108.00-00 | Income From Discharge of Indebtedness | 04/19/2013 |
| 201316010 | 108.01-00 | Exclusion From Gross Income | 04/19/2013 |
| 201316010 | 108.02-00 | Reduction of Tax Attributes | 04/19/2013 |
| 201316010 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 04/19/2013 |
| 201316010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316009 | 108.00-00 | Income From Discharge of Indebtedness | 04/19/2013 |
| 201316009 | 108.01-00 | Exclusion From Gross Income | 04/19/2013 |
| 201316009 | 108.02-00 | Reduction of Tax Attributes | 04/19/2013 |
| 201316009 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 04/19/2013 |
| 201316009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316008 | 9100.22-00 | Other | 04/19/2013 |
| 201316008 | 1502.47-00 | Accumulated Earnings Tax on Separate Basis | 04/19/2013 |
| 201316007 | 168.29-00 | Alternative Depreciation System (ADS) | 04/19/2013 |
| 201316007 | 9100.04-00 | Section 168; MACRS | 04/19/2013 |
| 201316006 | 168.29-00 | Alternative Depreciation System (ADS) | 04/19/2013 |
| 201316006 | 9100.04-00 | Section 168; MACRS | 04/19/2013 |
| 201316005 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 04/19/2013 |
| 201316004 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 04/19/2013 |
| 201316004 | 2601.04-05 | Cases of Mental Incompetency | 04/19/2013 |
| 201316004 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 04/19/2013 |
| 201316003 | 163.00-00 | Interest | 04/19/2013 |
