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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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Showing 25451 - 25475 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201343012 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/25/2013 |
| 201343011 | 9100.22-00 | Other | 10/25/2013 |
| 201343011 | 992.02-00 | Election | 10/25/2013 |
| 201343010 | 1362.01-03 | Late Elections | 10/25/2013 |
| 201343009 | 9100.10-01 | Accounting Methods | 10/25/2013 |
| 201343009 | 9100.10-00 | Section 446 | 10/25/2013 |
| 201343008 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 10/25/2013 |
| 201343007 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 10/25/2013 |
| 201343006 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 10/25/2013 |
| 201343005 | 614.02-00 | Election to Aggregate Separate Operating Mineral Interests in Case of Mines | 10/25/2013 |
| 201343004 | 6166.00-00 | Extension of Time to Pay Estate Tax | 10/25/2013 |
| 201343003 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 10/25/2013 |
| 201343002 | 642.00-00 | Special Rules for Credits and Deductions | 10/25/2013 |
| 201343002 | 642.03-00 | Charitable Deduction | 10/25/2013 |
| 201343002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2013 |
| 201343002 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 10/25/2013 |
| 201343001 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 10/25/2013 |
| 201343001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2013 |
| 201342019 | 408.03-00 | Rollover Contributions | 10/18/2013 |
| 201342018 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/18/2013 |
| 201342017 | 408.03-00 | Rollover Contributions | 10/18/2013 |
| 201342016 | 408.03-00 | Rollover Contributions | 10/18/2013 |
| 201342015 | 408.03-00 | Rollover Contributions | 10/18/2013 |
| 201342014 | 501.07-01 | Profit v. Not for Profit | 10/18/2013 |
| 201342013 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 10/18/2013 |
