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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 13851 - 13875 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201830013 | 6331.30-00 | Finding of Jeopardy | 07/27/2018 |
| 201830012 | 1.02-00 | Joint Returns and Surviving Spouses | 07/27/2018 |
| 201830011 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 07/27/2018 |
| 201830010 | 754.02-00 | Timeliness of Election | 07/27/2018 |
| 201830010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/27/2018 |
| 201830009 | 9100.11-00 | Section 472; LIFO Election | 07/27/2018 |
| 201830008 | 1362.04-00 | Inadvertent Terminations | 07/27/2018 |
| 201830007 | 1362.00-00 | Election by Small Business Corporation | 07/27/2018 |
| 201830007 | 1362.04-00 | Inadvertent Terminations | 07/27/2018 |
| 201830006 | 103.02-00 | State and Local | 07/27/2018 |
| 201830006 | 141.01-01 | Business Use Test | 07/27/2018 |
| 201830006 | 141.01-02 | Security or Payment Test | 07/27/2018 |
| 201830006 | 141.01-04 | Output Facilities | 07/27/2018 |
| 201830005 | 1502.13-00 | Intercompany Transactions | 07/27/2018 |
| 201830005 | 165.00-00 | Deductions For Losses | 07/27/2018 |
| 201830005 | 165.06-00 | Worthless Securities | 07/27/2018 |
| 201830005 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 07/27/2018 |
| 201830004 | 1361.03-02 | Qualified Subchapter S Trusts | 07/27/2018 |
| 201830004 | 1362.04-00 | Inadvertent Terminations | 07/27/2018 |
| 201830003 | 4942.01-01 | Non-Application to Operating Foundations | 07/27/2018 |
| 201830003 | 4945.04-00 | Definition of Taxable Expenditure | 07/27/2018 |
| 201830002 | 7701.00-00 | Definitions | 07/27/2018 |
| 201830002 | 7701.03-00 | Association v. Trust | 07/27/2018 |
| 201830002 | 7701.03-06 | Liquidating Trusts | 07/27/2018 |
| 201830001 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 07/27/2018 |
