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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 19876 - 19900 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201603019 | 9100.04-00 | Section 168; MACRS | 01/15/2016 |
| 201603018 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/15/2016 |
| 201603018 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/15/2016 |
| 201603017 | 167.22-01 | Normalization Rules | 01/15/2016 |
| 201603016 | 1362.04-00 | Inadvertent Terminations | 01/15/2016 |
| 201603015 | 1362.00-00 | Election by Small Business Corporation | 01/15/2016 |
| 201603014 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 01/15/2016 |
| 201603013 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 01/15/2016 |
| 201603012 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 01/15/2016 |
| 201603011 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 01/15/2016 |
| 201603010 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 01/15/2016 |
| 201603009 | 168.36-00 | Additional First Year Depreciation | 01/15/2016 |
| 201603008 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 01/15/2016 |
| 201603007 | 2010.00-00 | Unified Credit Against Estate Tax | 01/15/2016 |
| 201603007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2016 |
| 201603006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/15/2016 |
| 201603006 | 355.01-00 | Spin-Off | 01/15/2016 |
| 201603006 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 01/15/2016 |
| 201603005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/15/2016 |
| 201603005 | 355.01-00 | Spin-Off | 01/15/2016 |
| 201603005 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 01/15/2016 |
| 201603004 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 01/15/2016 |
| 201603004 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/15/2016 |
| 201603004 | 2056.07-00 | Qualified Terminable Interest Property | 01/15/2016 |
| 201603003 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 01/15/2016 |
