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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 18976 - 19000 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201610014 | 9100.11-00 | Section 472; LIFO Election | 03/04/2016 |
| 201610013 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 03/04/2016 |
| 201610013 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/04/2016 |
| 201610012 | 1361.00-00 | Definitions | 03/04/2016 |
| 201610012 | 1361.03-02 | Qualified Subchapter S Trusts | 03/04/2016 |
| 201610011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/04/2016 |
| 201610011 | 9100.22-00 | Other | 03/04/2016 |
| 201610010 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/04/2016 |
| 201610010 | 9100.22-00 | Other | 03/04/2016 |
| 201610009 | 7701.00-00 | Definitions | 03/04/2016 |
| 201610009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/04/2016 |
| 201610008 | 701.00-00 | Partners, Not Partnerships, Subject to Tax | 03/04/2016 |
| 201610008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/04/2016 |
| 201610007 | 1362.04-00 | Inadvertent Terminations | 03/04/2016 |
| 201610006 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 03/04/2016 |
| 201610005 | 1362.00-00 | Election by Small Business Corporation | 03/04/2016 |
| 201610005 | 1362.01-01 | Shareholder Consent | 03/04/2016 |
| 201610005 | 1362.04-00 | Inadvertent Terminations | 03/04/2016 |
| 201610004 | 1502.13-00 | Intercompany Transactions | 03/04/2016 |
| 201610004 | 165.06-00 | Worthless Securities | 03/04/2016 |
| 201610003 | 1362.04-00 | Inadvertent Terminations | 03/04/2016 |
| 201610002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/04/2016 |
| 201610002 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/04/2016 |
| 201610002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/04/2016 |
| 201610001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/04/2016 |
