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 18226 - 18250 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201630001 | 2010.00-00 | Unified Credit Against Estate Tax | 07/22/2016 |
| 201630001 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2016 |
| 201630000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/22/2016 |
| 201629015 | 408.03-00 | Rollover Contributions | 07/15/2016 |
| 201629014 | 408.03-00 | Rollover Contributions | 07/15/2016 |
| 201629013 | 408.03-00 | Rollover Contributions | 07/15/2016 |
| 201629012 | 4945.04-04 | Grants to Individuals | 07/15/2016 |
| 201629011 | 4945.04-04 | Grants to Individuals | 07/15/2016 |
| 201629010 | 4945.04-04 | Grants to Individuals | 07/15/2016 |
| 201629009 | 501.07-03 | Leases or Sales of Club Property | 07/15/2016 |
| 201629008 | 6721.00-00 | Failure to File Certain Information Returns (See Also 6652.00-00) | 07/15/2016 |
| 201629008 | 6722.00-00 | Failure to Furnish Certain Payee Statements | 07/15/2016 |
| 201629007 | 382.08-00 | Built-in Gains and Losses and Section 338 Gains | 07/15/2016 |
| 201629007 | 382.08-01 | Net Unrealized Built-in Gain | 07/15/2016 |
| 201629006 | 9100.22-00 | Other | 07/15/2016 |
| 201629006 | 992.02-00 | Election | 07/15/2016 |
| 201629005 | 1295.02-02 | Retroactive Elections | 07/15/2016 |
| 201629004 | 853.01-00 | Election | 07/15/2016 |
| 201629004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/15/2016 |
| 201629003 | 301.00-00 | Distributions of Property | 07/15/2016 |
| 201629003 | 305.03-00 | Distributions in Lieu of Money | 07/15/2016 |
| 201629002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/15/2016 |
| 201629002 | 754.02-00 | Timeliness of Election | 07/15/2016 |
| 201629002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/15/2016 |
| 201629002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/15/2016 |
