)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 21026 - 21050 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201519018 | 1362.02-03 | Passive Investment Income | 05/08/2015 |
| 201519018 | 1362.04-00 | Inadvertent Terminations | 05/08/2015 |
| 201519017 | 280G.01-01 | Parachute Payment | 05/08/2015 |
| 201519016 | 1362.00-00 | Election by Small Business Corporation | 05/08/2015 |
| 201519016 | 1362.01-00 | Eligible v. Ineligible | 05/08/2015 |
| 201519016 | 1362.04-00 | Inadvertent Terminations | 05/08/2015 |
| 201519015 | 141.01-02 | Security or Payment Test | 05/08/2015 |
| 201519014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/08/2015 |
| 201519014 | 2642.00-00 | Inclusion Ratio | 05/08/2015 |
| 201519014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2015 |
| 201519013 | 1362.01-03 | Late Elections | 05/08/2015 |
| 201519012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/08/2015 |
| 201519012 | 2601.03-06 | Terminations of Interest in and Distributions From Trusts | 05/08/2015 |
| 201519012 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 05/08/2015 |
| 201519012 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 05/08/2015 |
| 201519011 | 108.01-00 | Exclusion From Gross Income | 05/08/2015 |
| 201519011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2015 |
| 201519011 | 9100.22-00 | Other | 05/08/2015 |
| 201519010 | 1362.04-00 | Inadvertent Terminations | 05/08/2015 |
| 201519009 | 1362.01-03 | Late Elections | 05/08/2015 |
| 201519009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/08/2015 |
| 201519008 | 1362.02-03 | Passive Investment Income | 05/08/2015 |
| 201519008 | 1362.04-00 | Inadvertent Terminations | 05/08/2015 |
| 201519007 | 1362.01-03 | Late Elections | 05/08/2015 |
| 201519006 | 7701.00-00 | Definitions | 05/08/2015 |
