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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 17701 - 17725 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201640012 | 9413.03-02 | Interest Expense Allocation/Apportionment | 09/30/2016 |
| 201640011 | 754.02-00 | Timeliness of Election | 09/30/2016 |
| 201640011 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/30/2016 |
| 201640010 | 38.00-00 | General Business Credit | 09/30/2016 |
| 201640010 | 50.00-00 | Special Rules for Computing Investment Credit | 09/30/2016 |
| 201640009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 09/30/2016 |
| 201640009 | 9100.22-00 | Other | 09/30/2016 |
| 201640008 | 807.03-03 | Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate | 09/30/2016 |
| 201640007 | 857.02-03 | Income from Prohibited Transactions | 09/30/2016 |
| 201640006 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 09/30/2016 |
| 201640006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/30/2016 |
| 201640005 | 167.22-01 | Normalization Rules | 09/30/2016 |
| 201640004 | 2010.00-00 | Unified Credit Against Estate Tax | 09/30/2016 |
| 201640004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/30/2016 |
| 201640003 | 9100.22-00 | Other | 09/30/2016 |
| 201640003 | 992.02-00 | Election | 09/30/2016 |
| 201640002 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 09/30/2016 |
| 201640002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/30/2016 |
| 201640001 | 1362.04-00 | Inadvertent Terminations | 09/30/2016 |
| 201640000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/30/2016 |
| 201639024 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 09/23/2016 |
| 201639023 | 408.03-00 | Rollover Contributions | 09/23/2016 |
| 201639022 | 408.03-00 | Rollover Contributions | 09/23/2016 |
| 201639021 | 408.03-00 | Rollover Contributions | 09/23/2016 |
| 201639020 | 408.03-00 | Rollover Contributions | 09/23/2016 |
