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 20976 - 21000 of 75933
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 201507015 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 02/13/2015 |
Number 201507014 | UILC 168.00-00 | Subject Modified Accelerated Cost Recovery System | Release Date 02/13/2015 |
Number 201507014 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/13/2015 |
Number 201507014 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 02/13/2015 |
Number 201507013 | UILC 911.11-00 | Subject Election | Release Date 02/13/2015 |
Number 201507013 | UILC 911.11-01 | Subject Timely filed returns | Release Date 02/13/2015 |
Number 201507012 | UILC 7701.00-00 | Subject Definitions | Release Date 02/13/2015 |
Number 201507012 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/13/2015 |
Number 201507011 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/13/2015 |
Number 201507011 | UILC 1362.03-00 | Subject S Termination Year | Release Date 02/13/2015 |
Number 201507011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/13/2015 |
Number 201507010 | UILC 7701.00-00 | Subject Definitions | Release Date 02/13/2015 |
Number 201507010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/13/2015 |
Number 201507009 | UILC 7701.00-00 | Subject Definitions | Release Date 02/13/2015 |
Number 201507009 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/13/2015 |
Number 201507008 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 02/13/2015 |
Number 201507008 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 02/13/2015 |
Number 201507008 | UILC 674.00-00 | Subject Power to Control Beneficial Enjoyment | Release Date 02/13/2015 |
Number 201507008 | UILC 675.00-00 | Subject Administrative Powers | Release Date 02/13/2015 |
Number 201507008 | UILC 677.00-00 | Subject Income for Benefit of Grantor | Release Date 02/13/2015 |
Number 201507007 | UILC 9100.10-00 | Subject Section 446 | Release Date 02/13/2015 |
Number 201507007 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 02/13/2015 |
Number 201507006 | UILC 1502.13-00 | Subject Intercompany Transactions | Release Date 02/13/2015 |
Number 201507006 | UILC 9100.22-00 | Subject Other | Release Date 02/13/2015 |
Number 201507005 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 02/13/2015 |