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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
201007047 7701.00-00 Definitions 02/19/2010
201007047 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007046 1362.00-00 Election by Small Business Corporation 02/19/2010
201007046 1362.01-00 Eligible v. Ineligible 02/19/2010
201007046 1362.01-03 Late Elections 02/19/2010
201007045 338.02-00 Qualified Stock Purchase 02/19/2010
201007045 1504.01-00 Affiliated Group v. Not an Affiliated Group 02/19/2010
201007044 851.02-00 Gross Income Requirement 02/19/2010
201007043 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 02/19/2010
201007043 1361.05-00 Qualified Subchapter S Subsidiary 02/19/2010
201007043 368.06-00 Change in Identity, etc. (Type "F") 02/19/2010
201007042 1362.01-03 Late Elections 02/19/2010
201007041 7701.00-00 Definitions 02/19/2010
201007041 9100.00-00 Extension of Time for Making Certain Elections 02/19/2010
201007041 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007040 7701.00-00 Definitions 02/19/2010
201007040 9100.00-00 Extension of Time for Making Certain Elections 02/19/2010
201007040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007039 7701.00-00 Definitions 02/19/2010
201007039 9100.00-00 Extension of Time for Making Certain Elections 02/19/2010
201007039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007038 7701.00-00 Definitions 02/19/2010
201007038 9100.00-00 Extension of Time for Making Certain Elections 02/19/2010
201007038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007037 7701.00-00 Definitions 02/19/2010

Official Adobe Website