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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 21151 - 21175 of 77819
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201536004 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 09/04/2015 |
| 201536004 | 9100.22-00 | Other | 09/04/2015 |
| 201536003 | 168.00-00 | Modified Accelerated Cost Recovery System | 09/04/2015 |
| 201536003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2015 |
| 201536003 | 9100.04-00 | Section 168; MACRS | 09/04/2015 |
| 201536002 | 2056.07-00 | Qualified Terminable Interest Property | 09/04/2015 |
| 201536002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2015 |
| 201536001 | 9100.22-00 | Other | 09/04/2015 |
| 201536000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/04/2015 |
| 201535029 | 408.03-00 | Rollover Contributions | 08/28/2015 |
| 201535028 | 408.03-00 | Rollover Contributions | 08/28/2015 |
| 201535027 | 408.03-00 | Rollover Contributions | 08/28/2015 |
| 201535026 | 408.03-00 | Rollover Contributions | 08/28/2015 |
| 201535025 | 402.03-00 | Foreign Situs Trust | 08/28/2015 |
| 201535024 | 4945.04-04 | Grants to Individuals | 08/28/2015 |
| 201535023 | 4945.04-04 | Grants to Individuals | 08/28/2015 |
| 201535022 | 4945.04-04 | Grants to Individuals | 08/28/2015 |
| 201535021 | 4945.04-04 | Grants to Individuals | 08/28/2015 |
| 201535020 | 4945.04-04 | Grants to Individuals | 08/28/2015 |
| 201535019 | 501.36-01 | Section 501(c)(3) Organizations | 08/28/2015 |
| 201535019 | 501.33-00 | Private v. Public Interest Served | 08/28/2015 |
| 201535018 | 6335.00-00 | Sale of Seized Property | 08/28/2015 |
| 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 |
