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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 21751 - 21775 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201509037 | 36C.00-00 | Adoption Expenses | 02/27/2015 |
| 201509036 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 02/27/2015 |
| 201509036 | 6229.00-00 | Period of Limitations for Making Assessments | 02/27/2015 |
| 201509035 | 7701.04-00 | Domestic, Foreign Persons | 02/27/2015 |
| 201509034 | 6103.05-11 | Disclosure of Return to Attorney-in-Fact | 02/27/2015 |
| 201509034 | 6103.05-12 | Disclosure of Return Information | 02/27/2015 |
| 201509034 | 6103.11-06 | Disclosure for Investigative Purposes | 02/27/2015 |
| 201509033 | 6401.00-00 | Amounts Treated as Overpayments | 02/27/2015 |
| 201509032 | 6103.09-03 | Use of Information in Judicial or Administrative Nontax Proceedings | 02/27/2015 |
| 201509031 | 7452.00-00 | Representation of Parties | 02/27/2015 |
| 201509030 | 25A.00-00 | Hope and Lifetime Learning Credits | 02/27/2015 |
| 201509029 | 168.20-00 | Classification of Property | 02/27/2015 |
| 201509028 | 1295.02-02 | Retroactive Elections | 02/27/2015 |
| 201509027 | 911.11-03 | Reelection | 02/27/2015 |
| 201509026 | 1362.01-03 | Late Elections | 02/27/2015 |
| 201509026 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2015 |
| 201509025 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2015 |
| 201509024 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2015 |
| 201509023 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2015 |
| 201509022 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2015 |
| 201509021 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2015 |
| 201509020 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2015 |
| 201509019 | 856.00-00 | Definition of Real Estate Investment Trust | 02/27/2015 |
| 201509018 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 02/27/2015 |
| 201509018 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 02/27/2015 |
