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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 19051 - 19075 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201608003 | 7701.00-00 | Definitions | 02/19/2016 |
| 201608003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/19/2016 |
| 201608002 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/19/2016 |
| 201608002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/19/2016 |
| 201608001 | 2056.07-00 | Qualified Terminable Interest Property | 02/19/2016 |
| 201608001 | 2652.01-02 | Special Election for QTIP | 02/19/2016 |
| 201608001 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/19/2016 |
| 201608000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/19/2016 |
| 201607029 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/12/2016 |
| 201607028 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/12/2016 |
| 201607027 | 6676.00-00 | Erroneous claim for refund or credit | 02/12/2016 |
| 201607026 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 02/12/2016 |
| 201607026 | 451.05-00 | Indeterminate Income | 02/12/2016 |
| 201607025 | 115.01-00 | Indirect Burden on the State | 02/12/2016 |
| 201607024 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 02/12/2016 |
| 201607024 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 02/12/2016 |
| 201607023 | 2642.00-00 | Inclusion Ratio | 02/12/2016 |
| 201607023 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/12/2016 |
| 201607022 | 2642.00-00 | Inclusion Ratio | 02/12/2016 |
| 201607022 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/12/2016 |
| 201607021 | 7701.00-00 | Definitions | 02/12/2016 |
| 201607021 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/12/2016 |
| 201607021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/12/2016 |
| 201607020 | 7701.00-00 | Definitions | 02/12/2016 |
| 201607020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/12/2016 |
