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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 26701 - 26725 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201322019 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | 05/31/2013 |
| 201322018 | 1295.02-02 | Retroactive Elections | 05/31/2013 |
| 201322017 | 1295.02-02 | Retroactive Elections | 05/31/2013 |
| 201322016 | 1361.00-00 | Definitions | 05/31/2013 |
| 201322016 | 1361.03-02 | Qualified Subchapter S Trusts | 05/31/2013 |
| 201322016 | 1362.00-00 | Election by Small Business Corporation | 05/31/2013 |
| 201322016 | 1362.04-00 | Inadvertent Terminations | 05/31/2013 |
| 201322015 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/31/2013 |
| 201322014 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/31/2013 |
| 201322013 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/31/2013 |
| 201322012 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/31/2013 |
| 201322011 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/31/2013 |
| 201322010 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/31/2013 |
| 201322009 | 1297.00-00 | Special Rules | 05/31/2013 |
| 201322008 | 368.06-00 | Change in Identity, etc. (Type "F") | 05/31/2013 |
| 201322008 | 832.15-00 | Interinsurers or Reciprocal Underwriters | 05/31/2013 |
| 201322007 | 83.02-04 | Revocability of Election | 05/31/2013 |
| 201322006 | 1362.00-00 | Election by Small Business Corporation | 05/31/2013 |
| 201322006 | 1362.04-00 | Inadvertent Terminations | 05/31/2013 |
| 201322005 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/31/2013 |
| 201322004 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/31/2013 |
| 201322003 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/31/2013 |
| 201322002 | 1502.13-01 | Stock of Members | 05/31/2013 |
| 201322002 | 9100.22-00 | Other | 05/31/2013 |
| 201322001 | 1502.13-00 | Intercompany Transactions | 05/31/2013 |
