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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 19501 - 19525 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| 201611007 | 3121.01-00 | Wages | 03/11/2016 |
| 201611006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/11/2016 |
| 201611006 | 9100.22-00 | Other | 03/11/2016 |
| 201611005 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/11/2016 |
| 201611005 | 9100.22-00 | Other | 03/11/2016 |
| 201611004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/11/2016 |
| 201611003 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/11/2016 |
| 201611003 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 03/11/2016 |
| 201611003 | 401.27-00 | Medical, Etc. Benefits | 03/11/2016 |
| 201611002 | 642.03-00 | Charitable Deduction | 03/11/2016 |
| 201611002 | 691.01-00 | Includibility of Item as Income in Respect of Decedent Generally | 03/11/2016 |
| 201611001 | 9100.22-00 | Other | 03/11/2016 |
| 201611000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/11/2016 |
| 201610026 | 501.03-30 | Organizational and Operational Tests | 03/04/2016 |
