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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Afiche 11326 - 11350 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201937016 | 7871.03-00 | Tax Exempt Bonds | 09/13/2019 |
| 201937015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/13/2019 |
| 201937014 | 9100.10-01 | Accounting Methods | 09/13/2019 |
| 201937013 | 9100.04-00 | Section 168; MACRS | 09/13/2019 |
| 201937012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/13/2019 |
| 201937012 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2019 |
| 201937012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/13/2019 |
| 201937011 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 09/13/2019 |
| 201937011 | 2056.01-00 | Terminable Interests | 09/13/2019 |
| 201937011 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/13/2019 |
| 201937011 | 2632.03-00 | Allocation of Unused GST Exemption | 09/13/2019 |
| 201937011 | 2652.00-00 | Other Definitions | 09/13/2019 |
| 201937011 | 2652.01-00 | Transferor Defined | 09/13/2019 |
| 201937011 | 2654.00-00 | Special Rules | 09/13/2019 |
| 201937011 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2019 |
| 201937010 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/13/2019 |
| 201937010 | 2642.00-00 | Inclusion Ratio | 09/13/2019 |
| 201937010 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2019 |
| 201937009 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/13/2019 |
| 201937009 | 2642.00-00 | Inclusion Ratio | 09/13/2019 |
| 201937009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2019 |
| 201937008 | 7701.00-00 | Definitions | 09/13/2019 |
| 201937008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2019 |
| 201937008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/13/2019 |
| 201937007 | 7701.00-00 | Definitions | 09/13/2019 |
