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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 18751 - 18775 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201615007 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/08/2016 |
| 201615006 | 2642.00-00 | Inclusion Ratio | 04/08/2016 |
| 201615006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/08/2016 |
| 201615005 | 2642.00-00 | Inclusion Ratio | 04/08/2016 |
| 201615005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/08/2016 |
| 201615004 | 2041.02-00 | Post-1942 Powers | 04/08/2016 |
| 201615004 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 04/08/2016 |
| 201615004 | 2056.07-00 | Qualified Terminable Interest Property | 04/08/2016 |
| 201615004 | 2514.02-00 | Power Created After October 21, 1942 | 04/08/2016 |
| 201615004 | 2519.00-00 | Disposition of Certain Life Estates | 04/08/2016 |
| 201615004 | 2652.01-02 | Special Election for QTIP | 04/08/2016 |
| 201615003 | 1362.04-00 | Inadvertent Terminations | 04/08/2016 |
| 201615002 | 1362.04-00 | Inadvertent Terminations | 04/08/2016 |
| 201615001 | 1092.05-00 | Mixed Straddles | 04/08/2016 |
| 201615000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/08/2016 |
| 201614040 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/01/2016 |
| 201614039 | 4945.04-04 | Grants to Individuals | 04/01/2016 |
| 201614038 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/01/2016 |
| 201614038 | 501.32-01 | Distribution of Assets to Private Individuals | 04/01/2016 |
| 201614038 | 501.33-00 | Private v. Public Interest Served | 04/01/2016 |
| 201614037 | 162.15-02 | Cost of Materials | 04/01/2016 |
| 201614037 | 263.13-00 | Acquisition of Property, Intangibles | 04/01/2016 |
| 201614037 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 04/01/2016 |
| 201614036 | 6501.17-00 | Gifts Not Shown on the Return - Exception to Period of Limitations | 04/01/2016 |
| 201614035 | 597.07-00 | Limitation on Collection | 04/01/2016 |
