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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 22276 - 22300 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201451012 | 9100.22-00 | Other | 12/19/2014 |
| 201451011 | 468A.01-00 | In General | 12/19/2014 |
| 201451010 | 9100.10-00 | Section 446 | 12/19/2014 |
| 201451010 | 9100.10-01 | Accounting Methods | 12/19/2014 |
| 201451009 | 1504.00-00 | Definitions | 12/19/2014 |
| 201451008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2014 |
| 201451007 | 118.01-04 | Nonshareholder Contribution to Capital for Bio Fuels Subsidies | 12/19/2014 |
| 201451006 | 108.00-00 | Income From Discharge of Indebtedness | 12/19/2014 |
| 201451006 | 108.01-00 | Exclusion From Gross Income | 12/19/2014 |
| 201451006 | 108.02-00 | Reduction of Tax Attributes | 12/19/2014 |
| 201451006 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 12/19/2014 |
| 201451006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2014 |
| 201451005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/19/2014 |
| 201451005 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/19/2014 |
| 201451004 | 165.00-00 | Deductions For Losses | 12/19/2014 |
| 201451004 | 453.00-00 | Installment Method (Available v. Not Available) | 12/19/2014 |
| 201451003 | 483.02-01 | Indefinite as to Time, Liability, or Amount (Contingent) | 12/19/2014 |
| 201451002 | 7704.03-00 | Qualifying Income | 12/19/2014 |
| 201451001 | 1362.04-00 | Inadvertent Terminations | 12/19/2014 |
| 201451000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/19/2014 |
| 201450037 | 408.03-00 | Rollover Contributions | 12/12/2014 |
| 201450036 | 408.03-00 | Rollover Contributions | 12/12/2014 |
| 201450035 | 408.03-00 | Rollover Contributions | 12/12/2014 |
| 201450034 | 408.03-00 | Rollover Contributions | 12/12/2014 |
| 201450033 | 4945.04-04 | Grants to Individuals | 12/12/2014 |
