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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 23726 - 23750 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201429023 | 6511.01-00 | Limitation of Amount | 07/18/2014 |
| 201429022 | 61.00-00 | Gross Income v. Not Gross Income | 07/18/2014 |
| 201429022 | 61.40-00 | Governmental Benefits and Subsidies | 07/18/2014 |
| 201429021 | 1295.02-02 | Retroactive Elections | 07/18/2014 |
| 201429020 | 9100.22-00 | Other | 07/18/2014 |
| 201429020 | 992.02-00 | Election | 07/18/2014 |
| 201429019 | 45D.00-00 | New Markets Credit | 07/18/2014 |
| 201429018 | 45D.00-00 | New Markets Credit | 07/18/2014 |
| 201429017 | 856.00-00 | Definition of Real Estate Investment Trust | 07/18/2014 |
| 201429016 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 07/18/2014 |
| 201429016 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 07/18/2014 |
| 201429015 | 911.11-03 | Reelection | 07/18/2014 |
| 201429014 | 7701.00-00 | Definitions | 07/18/2014 |
| 201429014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/18/2014 |
| 201429013 | 7701.00-00 | Definitions | 07/18/2014 |
| 201429013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/18/2014 |
| 201429012 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 07/18/2014 |
| 201429012 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/18/2014 |
| 201429011 | 1295.02-02 | Retroactive Elections | 07/18/2014 |
| 201429010 | 1504.00-00 | Definitions | 07/18/2014 |
| 201429010 | 9100.22-00 | Other | 07/18/2014 |
| 201429009 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 07/18/2014 |
| 201429009 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 07/18/2014 |
| 201429009 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/18/2014 |
| 201429008 | 1362.04-00 | Inadvertent Terminations | 07/18/2014 |
