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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 18926 - 18950 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201611020 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/11/2016 |
| 201611019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/11/2016 |
| 201611018 | 7701.00-00 | Definitions | 03/11/2016 |
| 201611018 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2016 |
| 201611018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/11/2016 |
| 201611017 | 7704.03-00 | Qualifying Income | 03/11/2016 |
| 201611016 | 338.01-02 | Time in which Election must be made | 03/11/2016 |
| 201611016 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/11/2016 |
| 201611015 | 368.06-00 | Change in Identity, etc. (Type "F") | 03/11/2016 |
| 201611014 | 2642.00-00 | Inclusion Ratio | 03/11/2016 |
| 201611014 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2016 |
| 201611013 | 7701.00-00 | Definitions | 03/11/2016 |
| 201611013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/11/2016 |
| 201611012 | 7701.00-00 | Definitions | 03/11/2016 |
| 201611012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/11/2016 |
| 201611011 | 48.00-00 | Energy Credit; Reforestation Credit | 03/11/2016 |
| 201611010 | 1362.01-00 | Eligible v. Ineligible | 03/11/2016 |
| 201611010 | 1362.01-03 | Late Elections | 03/11/2016 |
| 201611010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2016 |
| 201611010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/11/2016 |
| 201611009 | 2642.00-00 | Inclusion Ratio | 03/11/2016 |
| 201611009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2016 |
| 201611008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/11/2016 |
| 201611008 | 754.02-00 | Timeliness of Election | 03/11/2016 |
| 201611008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2016 |
