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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 22801 - 22825 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201443017 | 6103.01-00 | General Rule | 10/24/2014 |
| 201443016 | 4216.06-00 | Computation of Tax on Leases and Installment Sales | 10/24/2014 |
| 201443016 | 4217.00-00 | Leases | 10/24/2014 |
| 201443016 | 4217.01-00 | Lease Considered as a Sale | 10/24/2014 |
| 201443016 | 4217.02-00 | Limitation on Tax | 10/24/2014 |
| 201443015 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 10/24/2014 |
| 201443015 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 10/24/2014 |
| 201443015 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 10/24/2014 |
| 201443015 | 7702.00-00 | Life Insurance Contract Defined | 10/24/2014 |
| 201443015 | 7702A.00-00 | Modified Endowment Contracts | 10/24/2014 |
| 201443014 | 1362.00-00 | Election by Small Business Corporation | 10/24/2014 |
| 201443014 | 1362.01-00 | Eligible v. Ineligible | 10/24/2014 |
| 201443014 | 1362.02-00 | Termination of Election | 10/24/2014 |
| 201443014 | 1362.02-02 | Ceases to be Small Business Corporation | 10/24/2014 |
| 201443013 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/24/2014 |
| 201443013 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/24/2014 |
| 201443012 | 7701.00-00 | Definitions | 10/24/2014 |
| 201443012 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/24/2014 |
| 201443012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/24/2014 |
| 201443011 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/24/2014 |
| 201443011 | 754.02-00 | Timeliness of Election | 10/24/2014 |
| 201443011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/24/2014 |
| 201443010 | 7701.00-00 | Definitions | 10/24/2014 |
| 201443010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/24/2014 |
| 201443010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/24/2014 |
