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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 22151 - 22175 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201503013 | 1461.00-00 | Liability for Withheld Tax | 01/16/2015 |
| 201503013 | 6721.00-00 | Failure to File Certain Information Returns (See Also 6652.00-00) | 01/16/2015 |
| 201503013 | 6722.00-00 | Failure to Furnish Certain Payee Statements | 01/16/2015 |
| 201503012 | 932.02-00 | Bona Fide Residents of the Virgin Islands | 01/16/2015 |
| 201503011 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 01/16/2015 |
| 201503011 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 01/16/2015 |
| 201503011 | 832.00-00 | Insurance Company Taxable Income | 01/16/2015 |
| 201503010 | 856.02-00 | Investment Requirements | 01/16/2015 |
| 201503009 | 953.00-00 | Insurance Income | 01/16/2015 |
| 201503009 | 954.02-00 | Foreign Personal Holding Company Income | 01/16/2015 |
| 201503008 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/16/2015 |
| 201503008 | 9100.22-00 | Other | 01/16/2015 |
| 201503007 | 338.01-02 | Time in which Election must be made | 01/16/2015 |
| 201503007 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/16/2015 |
| 201503006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/16/2015 |
| 201503006 | 355.01-00 | Spin-Off | 01/16/2015 |
| 201503005 | 453.00-00 | Installment Method (Available v. Not Available) | 01/16/2015 |
| 201503005 | 453.08-00 | Revocation of Elections | 01/16/2015 |
| 201503004 | 1362.00-00 | Election by Small Business Corporation | 01/16/2015 |
| 201503004 | 1362.04-00 | Inadvertent Terminations | 01/16/2015 |
| 201503003 | 2032.00-00 | Alternate Valuation | 01/16/2015 |
| 201503003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/16/2015 |
| 201503002 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 01/16/2015 |
| 201503001 | 118.01-04 | Nonshareholder Contribution to Capital for Bio Fuels Subsidies | 01/16/2015 |
| 201503000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/16/2015 |
