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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 21076 - 21100 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201519027 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 05/08/2015 |
| 201519026 | 9100.04-00 | Section 168; MACRS | 05/08/2015 |
| 201519025 | 1362.01-03 | Late Elections | 05/08/2015 |
| 201519024 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/08/2015 |
| 201519023 | 754.02-00 | Timeliness of Election | 05/08/2015 |
| 201519023 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/08/2015 |
| 201519022 | 1295.02-02 | Retroactive Elections | 05/08/2015 |
| 201519021 | 167.22-01 | Normalization Rules | 05/08/2015 |
| 201519020 | 9100.22-00 | Other | 05/08/2015 |
| 201519020 | 992.02-00 | Election | 05/08/2015 |
| 201519019 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/08/2015 |
| 201519018 | 1362.02-03 | Passive Investment Income | 05/08/2015 |
| 201519018 | 1362.04-00 | Inadvertent Terminations | 05/08/2015 |
| 201519017 | 280G.01-01 | Parachute Payment | 05/08/2015 |
| 201519016 | 1362.00-00 | Election by Small Business Corporation | 05/08/2015 |
| 201519016 | 1362.01-00 | Eligible v. Ineligible | 05/08/2015 |
| 201519016 | 1362.04-00 | Inadvertent Terminations | 05/08/2015 |
| 201519015 | 141.01-02 | Security or Payment Test | 05/08/2015 |
| 201519014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/08/2015 |
| 201519014 | 2642.00-00 | Inclusion Ratio | 05/08/2015 |
| 201519014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2015 |
| 201519013 | 1362.01-03 | Late Elections | 05/08/2015 |
| 201519012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/08/2015 |
| 201519012 | 2601.03-06 | Terminations of Interest in and Distributions From Trusts | 05/08/2015 |
| 201519012 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 05/08/2015 |
