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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 19601 - 19625 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201608008 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 02/19/2016 |
| 201608008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/19/2016 |
| 201608007 | 1361.00-00 | Definitions | 02/19/2016 |
| 201608007 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 02/19/2016 |
| 201608007 | 1361.01-04 | More than One Class of Stock | 02/19/2016 |
| 201608007 | 1362.00-00 | Election by Small Business Corporation | 02/19/2016 |
| 201608007 | 1362.01-00 | Eligible v. Ineligible | 02/19/2016 |
| 201608006 | 1361.01-04 | More than One Class of Stock | 02/19/2016 |
| 201608005 | 752.00-00 | Treatment of Certain Liabilities | 02/19/2016 |
| 201608004 | 7701.00-00 | Definitions | 02/19/2016 |
| 201608004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/19/2016 |
| 201608003 | 7701.00-00 | Definitions | 02/19/2016 |
| 201608003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/19/2016 |
| 201608002 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/19/2016 |
| 201608002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/19/2016 |
| 201608001 | 2056.07-00 | Qualified Terminable Interest Property | 02/19/2016 |
| 201608001 | 2652.01-02 | Special Election for QTIP | 02/19/2016 |
| 201608001 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/19/2016 |
| 201608000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/19/2016 |
| 201607029 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/12/2016 |
| 201607028 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/12/2016 |
| 201607027 | 6676.00-00 | Erroneous claim for refund or credit | 02/12/2016 |
| 201607026 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 02/12/2016 |
| 201607026 | 451.05-00 | Indeterminate Income | 02/12/2016 |
| 201607025 | 115.01-00 | Indirect Burden on the State | 02/12/2016 |
