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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 20626 - 20650 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201528012 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/10/2015 |
| 201528011 | 7701.00-00 | Definitions | 07/10/2015 |
| 201528011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/10/2015 |
| 201528011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/10/2015 |
| 201528010 | 115.00-00 | Income of States, Municipalities, etc. | 07/10/2015 |
| 201528010 | 115.03-00 | Essential Governmental Function | 07/10/2015 |
| 201528009 | 1295.02-02 | Retroactive Elections | 07/10/2015 |
| 201528008 | 1295.02-02 | Retroactive Elections | 07/10/2015 |
| 201528007 | 1502.13-00 | Intercompany Transactions | 07/10/2015 |
| 201528007 | 708.01-00 | Termination | 07/10/2015 |
| 201528006 | 355.01-00 | Spin-Off | 07/10/2015 |
| 201528006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/10/2015 |
| 201528005 | 146.00-00 | Volume Cap | 07/10/2015 |
| 201528005 | 146.07-00 | Carryforward of Allocation | 07/10/2015 |
| 201528005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/10/2015 |
| 201528005 | 9100.03-00 | Section 146; Volume Cap | 07/10/2015 |
| 201528004 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 07/10/2015 |
| 201528004 | 3121.00-00 | Definitions | 07/10/2015 |
| 201528004 | 3306.00-00 | Definitions | 07/10/2015 |
| 201528004 | 3401.00-00 | Definitions | 07/10/2015 |
| 201528003 | 108.00-00 | Income From Discharge of Indebtedness | 07/10/2015 |
| 201528003 | 108.01-00 | Exclusion From Gross Income | 07/10/2015 |
| 201528003 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 07/10/2015 |
| 201528003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/10/2015 |
| 201528003 | 9100.22-00 | Other | 07/10/2015 |
