)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 20151 - 20175 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201535018 | 6335.05-00 | Deed | 08/28/2015 |
| 201535017 | 7508.00-00 | Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone | 08/28/2015 |
| 201535016 | 6532.00-00 | Periods of Limitation on Suits (Barred v. Not Barred) | 08/28/2015 |
| 201535016 | 6532.01-00 | Erroneous Refund Recovery | 08/28/2015 |
| 201535015 | 7701.00-00 | Definitions | 08/28/2015 |
| 201535015 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2015 |
| 201535015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/28/2015 |
| 201535014 | 9100.22-00 | Other | 08/28/2015 |
| 201535014 | 992.02-00 | Election | 08/28/2015 |
| 201535013 | 9100.04-00 | Section 168; MACRS | 08/28/2015 |
| 201535012 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2015 |
| 201535011 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 08/28/2015 |
| 201535011 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2015 |
| 201535010 | 7701.00-00 | Definitions | 08/28/2015 |
| 201535010 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2015 |
| 201535010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/28/2015 |
| 201535009 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 08/28/2015 |
| 201535009 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2015 |
| 201535008 | 6050W.00-00 | Payments Made in Settlement of Payment Card and Third Party Network Transactions | 08/28/2015 |
| 201535007 | 332.00-00 | Complete Liquidation of Subsidiaries | 08/28/2015 |
| 201535007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/28/2015 |
| 201535007 | 355.01-00 | Spin-Off | 08/28/2015 |
| 201535007 | 355.03-00 | Active Business | 08/28/2015 |
| 201535007 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/28/2015 |
| 201535006 | 355.01-00 | Spin-Off | 08/28/2015 |
