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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 17251 - 17275 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201651008 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 12/16/2016 |
| 201651007 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 12/16/2016 |
| 201651007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 12/16/2016 |
| 201651006 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 12/16/2016 |
| 201651006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 12/16/2016 |
| 201651005 | 1362.04-00 | Inadvertent Terminations | 12/16/2016 |
| 201651004 | 1295.02-02 | Retroactive Elections | 12/16/2016 |
| 201651003 | 469.03-03 | Definition of Activity | 12/16/2016 |
| 201651003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2016 |
| 201651002 | 61.00-00 | Gross Income v. Not Gross Income | 12/16/2016 |
| 201651002 | 817.00-00 | Treatment of Variable Contracts | 12/16/2016 |
| 201651001 | 1362.04-00 | Inadvertent Terminations | 12/16/2016 |
| 201651001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2016 |
| 201651000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/16/2016 |
| 201650022 | 408.03-00 | Rollover Contributions | 12/09/2016 |
| 201650021 | 4945.04-04 | Grants to Individuals | 12/09/2016 |
| 201650020 | 6011.04-02 | Taxpayer Identification Number | 12/09/2016 |
| 201650020 | 6109.03-00 | Employer ID Numbers | 12/09/2016 |
| 201650019 | 6061.07-00 | Electronic Signature | 12/09/2016 |
| 201650018 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 12/09/2016 |
| 201650017 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 12/09/2016 |
| 201650016 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 12/09/2016 |
| 201650015 | 6230.01-00 | Coordination with Deficiency Proceedings | 12/09/2016 |
| 201650014 | 460.00-00 | Special Rules for Long-Term Contracts | 12/09/2016 |
| 201650014 | 460.04-01 | Home Construction Contract Exception | 12/09/2016 |
