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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 21876 - 21900 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201506015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2015 |
| 201506015 | 408A.00-00 | Roth IRA | 02/06/2015 |
| 201506014 | 408.03-00 | Rollover Contributions | 02/06/2015 |
| 201506013 | 408.03-00 | Rollover Contributions | 02/06/2015 |
| 201506012 | 4945.04-04 | Grants to Individuals | 02/06/2015 |
| 201506011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/06/2015 |
| 201506010 | 7452.00-00 | Representation of Parties | 02/06/2015 |
| 201506009 | 1362.04-00 | Inadvertent Terminations | 02/06/2015 |
| 201506008 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/06/2015 |
| 201506008 | 351.01-00 | Control v. No Control by Transferor | 02/06/2015 |
| 201506008 | 351.02-00 | Series of Transactions | 02/06/2015 |
| 201506008 | 351.05-00 | "Property" Defined | 02/06/2015 |
| 201506007 | 168.00-00 | Modified Accelerated Cost Recovery System | 02/06/2015 |
| 201506007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2015 |
| 201506007 | 9100.04-00 | Section 168; MACRS | 02/06/2015 |
| 201506006 | 9100.22-00 | Other | 02/06/2015 |
| 201506005 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 02/06/2015 |
| 201506004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/06/2015 |
| 201506003 | 1361.01-04 | More than One Class of Stock | 02/06/2015 |
| 201506002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/06/2015 |
| 201506002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2015 |
| 201506002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/06/2015 |
| 201506001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/06/2015 |
| 201506001 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2015 |
| 201506001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/06/2015 |
