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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 14451 - 14475 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201816008 | 1033.02-00 | Definition of Involuntary Conversion Events | 04/20/2018 |
| 201816008 | 1033.03-00 | Property Similar or Related in Service or Use | 04/20/2018 |
| 201816007 | 103.02-01 | Political Subdivisions | 04/20/2018 |
| 201816006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/20/2018 |
| 201816006 | 754.02-00 | Timeliness of Election | 04/20/2018 |
| 201816006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/20/2018 |
| 201816006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/20/2018 |
| 201816005 | 168.24-01 | Normalization Rules | 04/20/2018 |
| 201816004 | 6041.00-00 | Information at Source | 04/20/2018 |
| 201816004 | 61.40-00 | Governmental Benefits and Subsidies | 04/20/2018 |
| 201816003 | 856.01-00 | Income Requirements | 04/20/2018 |
| 201816002 | 856.01-00 | Income Requirements | 04/20/2018 |
| 201816001 | 856.01-00 | Income Requirements | 04/20/2018 |
| 201816000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/20/2018 |
| 201815017 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 04/13/2018 |
| 201815016 | 108.00-00 | Income From Discharge of Indebtedness | 04/13/2018 |
| 201815015 | 7701.00-00 | Definitions | 04/13/2018 |
| 201815014 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 04/13/2018 |
| 201815014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/13/2018 |
| 201815013 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/13/2018 |
| 201815013 | 9100.10-00 | Section 446 | 04/13/2018 |
| 201815013 | 9100.10-01 | Accounting Methods | 04/13/2018 |
| 201815012 | 2642.00-00 | Inclusion Ratio | 04/13/2018 |
| 201815012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/13/2018 |
| 201815011 | 7701.00-00 | Definitions | 04/13/2018 |
