)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 15176 - 15200 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201744017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2017 |
| 201744016 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 11/03/2017 |
| 201744016 | 861.09-06 | Asset Method of Apportionment | 11/03/2017 |
| 201744016 | 861.09-07 | Fair Market Value Method | 11/03/2017 |
| 201744015 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 11/03/2017 |
| 201744015 | 861.09-06 | Asset Method of Apportionment | 11/03/2017 |
| 201744015 | 861.09-07 | Fair Market Value Method | 11/03/2017 |
| 201744014 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 11/03/2017 |
| 201744014 | 861.09-06 | Asset Method of Apportionment | 11/03/2017 |
| 201744014 | 861.09-07 | Fair Market Value Method | 11/03/2017 |
| 201744013 | 1361.03-03 | Electing Small Business Trusts | 11/03/2017 |
| 201744013 | 1362.04-00 | Inadvertent Terminations | 11/03/2017 |
| 201744012 | 7701.00-00 | Definitions | 11/03/2017 |
| 201744012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/03/2017 |
| 201744011 | 1502.75-00 | Filing Requirements | 11/03/2017 |
| 201744011 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 11/03/2017 |
| 201744010 | 9100.22-00 | Other | 11/03/2017 |
| 201744009 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 11/03/2017 |
| 201744009 | 831.02-00 | Alternative Tax Small Companies | 11/03/2017 |
| 201744009 | 9100.22-00 | Other | 11/03/2017 |
| 201744009 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 11/03/2017 |
| 201744008 | 1014.00-00 | Basis of Property Acquired From a Decedent | 11/03/2017 |
| 201744008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 11/03/2017 |
| 201744008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/03/2017 |
| 201744008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 11/03/2017 |
