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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 20951 - 20975 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201521012 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 05/22/2015 |
| 201521012 | 734.00-00 | Optional Adjustment to Basis of Undistributed Partnership Property | 05/22/2015 |
| 201521012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/22/2015 |
| 201521011 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 05/22/2015 |
| 201521011 | 9100.22-00 | Other | 05/22/2015 |
| 201521010 | 9100.22-00 | Other | 05/22/2015 |
| 201521010 | 992.02-00 | Election | 05/22/2015 |
| 201521009 | 104.02-00 | Workmen's Compensation | 05/22/2015 |
| 201521008 | 337.16-01 | Basis Reductions on Deconsolidation | 05/22/2015 |
| 201521008 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 05/22/2015 |
| 201521007 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 05/22/2015 |
| 201521007 | 9100.22-00 | Other | 05/22/2015 |
| 201521006 | 856.00-00 | Definition of Real Estate Investment Trust | 05/22/2015 |
| 201521006 | 856.02-00 | Investment Requirements | 05/22/2015 |
| 201521005 | 468A.04-02 | Revised Schedules | 05/22/2015 |
| 201521004 | 2501.01-00 | Gift v. Not a Gift | 05/22/2015 |
| 201521004 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/22/2015 |
| 201521003 | 2501.01-00 | Gift v. Not a Gift | 05/22/2015 |
| 201521003 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/22/2015 |
| 201521002 | 2501.01-00 | Gift v. Not a Gift | 05/22/2015 |
| 201521002 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/22/2015 |
| 201521001 | 6331.00-00 | Levy and Distraint | 05/22/2015 |
| 201521001 | 6334.00-00 | Property Exempt From Levy | 05/22/2015 |
| 201521000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/22/2015 |
| 201520014 | 408.03-00 | Rollover Contributions | 05/15/2015 |
