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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 16876 - 16900 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201704017 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2017 |
| 201704016 | 1362.01-03 | Late Elections | 01/27/2017 |
| 201704015 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/27/2017 |
| 201704015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/27/2017 |
| 201704014 | 1382.00-00 | Taxable Income of Cooperatives | 01/27/2017 |
| 201704014 | 1388.00-00 | Definitions; Special Rules | 01/27/2017 |
| 201704013 | 988.05-00 | Hedging Transactions | 01/27/2017 |
| 201704012 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/27/2017 |
| 201704012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 01/27/2017 |
| 201704011 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/27/2017 |
| 201704011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 01/27/2017 |
| 201704010 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/27/2017 |
| 201704010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 01/27/2017 |
| 201704009 | 2010.00-00 | Unified Credit Against Estate Tax | 01/27/2017 |
| 201704009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2017 |
| 201704008 | 2010.00-00 | Unified Credit Against Estate Tax | 01/27/2017 |
| 201704008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2017 |
| 201704007 | 7701.00-00 | Definitions | 01/27/2017 |
| 201704007 | 7701.03-00 | Association v. Trust | 01/27/2017 |
| 201704007 | 7701.03-06 | Liquidating Trusts | 01/27/2017 |
| 201704006 | 2010.00-00 | Unified Credit Against Estate Tax | 01/27/2017 |
| 201704006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2017 |
| 201704005 | 2652.01-02 | Special Election for QTIP | 01/27/2017 |
| 201704005 | 2654.00-00 | Special Rules | 01/27/2017 |
| 201704005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2017 |
