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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 20576 - 20600 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201528035 | 150.00-00 | Definitions and Special Rules | 07/10/2015 |
| 201528035 | 150.04-00 | Qualified Scholarship Funding Bond | 07/10/2015 |
| 201528034 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 07/10/2015 |
| 201528034 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/10/2015 |
| 201528033 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 07/10/2015 |
| 201528032 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 07/10/2015 |
| 201528031 | 9100.10-00 | Section 446 | 07/10/2015 |
| 201528031 | 9100.10-01 | Accounting Methods | 07/10/2015 |
| 201528030 | 9100.04-00 | Section 168; MACRS | 07/10/2015 |
| 201528029 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/10/2015 |
| 201528028 | 1362.02-03 | Passive Investment Income | 07/10/2015 |
| 201528028 | 1362.04-00 | Inadvertent Terminations | 07/10/2015 |
| 201528027 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/10/2015 |
| 201528027 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/10/2015 |
| 201528026 | 162.01-00 | Trade or Business v. Not a Trade or Business | 07/10/2015 |
| 201528026 | 162.02-00 | Ordinary and Necessary (See Also Specific Headings Infra This Section) | 07/10/2015 |
| 201528026 | 162.21-01 | Fines and Penalties | 07/10/2015 |
| 201528025 | 1361.01-04 | More than One Class of Stock | 07/10/2015 |
| 201528025 | 1362.04-00 | Inadvertent Terminations | 07/10/2015 |
| 201528024 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/10/2015 |
| 201528024 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/10/2015 |
| 201528024 | 2601.03-01 | Irrevocable Trusts | 07/10/2015 |
| 201528023 | 7701.00-00 | Definitions | 07/10/2015 |
| 201528023 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/10/2015 |
| 201528023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/10/2015 |
