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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 21051 - 21075 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201519006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/08/2015 |
| 201519005 | 1362.04-00 | Inadvertent Terminations | 05/08/2015 |
| 201519004 | 382.12-13 | Election Out | 05/08/2015 |
| 201519004 | 9100.22-00 | Other | 05/08/2015 |
| 201519003 | 9114.01-12 | Royalties | 05/08/2015 |
| 201519002 | 1362.04-00 | Inadvertent Terminations | 05/08/2015 |
| 201519001 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/08/2015 |
| 201519001 | 72.01-00 | Exclusion Ratio | 05/08/2015 |
| 201519001 | 72.02-00 | Investment in Contract | 05/08/2015 |
| 201519001 | 72.07-00 | Amounts Not Receivable as Annuities | 05/08/2015 |
| 201519001 | 72.07-05 | Investment In Contract | 05/08/2015 |
| 201519000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/08/2015 |
| 201518022 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/01/2015 |
| 201518021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/01/2015 |
| 201518020 | 7428.02-00 | Revocation (Gladstone Issue) | 05/01/2015 |
| 201518019 | 4945.04-04 | Grants to Individuals | 05/01/2015 |
| 201518018 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/01/2015 |
| 201518017 | 6694.00-00 | Understatement of Taxpayer's Liability by Income Tax Return Preparer | 05/01/2015 |
| 201518017 | 6701.00-00 | Penalties for Aiding and Abetting Understatement of Tax Liability | 05/01/2015 |
| 201518016 | 6330.00-00 | Collection Due Process - Levy | 05/01/2015 |
| 201518015 | 6503.00-00 | Suspension of Running of Period of Limitation (Suspended v. Not Suspended) | 05/01/2015 |
| 201518014 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 05/01/2015 |
| 201518013 | 409A.00-00 | Nonqualified Deferred Compensation | 05/01/2015 |
| 201518013 | 409A.01-00 | Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options | 05/01/2015 |
| 201518012 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 05/01/2015 |
