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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 26926 - 26950 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201316009 | 108.00-00 | Income From Discharge of Indebtedness | 04/19/2013 |
| 201316009 | 108.01-00 | Exclusion From Gross Income | 04/19/2013 |
| 201316009 | 108.02-00 | Reduction of Tax Attributes | 04/19/2013 |
| 201316009 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 04/19/2013 |
| 201316009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316008 | 9100.22-00 | Other | 04/19/2013 |
| 201316008 | 1502.47-00 | Accumulated Earnings Tax on Separate Basis | 04/19/2013 |
| 201316007 | 168.29-00 | Alternative Depreciation System (ADS) | 04/19/2013 |
| 201316007 | 9100.04-00 | Section 168; MACRS | 04/19/2013 |
| 201316006 | 168.29-00 | Alternative Depreciation System (ADS) | 04/19/2013 |
| 201316006 | 9100.04-00 | Section 168; MACRS | 04/19/2013 |
| 201316005 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 04/19/2013 |
| 201316004 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 04/19/2013 |
| 201316004 | 2601.04-05 | Cases of Mental Incompetency | 04/19/2013 |
| 201316004 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 04/19/2013 |
| 201316003 | 163.00-00 | Interest | 04/19/2013 |
| 201316003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316002 | 2632.01-00 | Time and Manner of Allocation | 04/19/2013 |
| 201316002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316001 | 2632.01-00 | Time and Manner of Allocation | 04/19/2013 |
| 201316001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201315037 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/12/2013 |
| 201315036 | 408.03-00 | Rollover Contributions | 04/12/2013 |
| 201315035 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/12/2013 |
| 201315034 | 408.03-00 | Rollover Contributions | 04/12/2013 |
