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
200701032 7701.00-00 Definitions 01/05/2007
200701031 472.00-00 Last-In, First-Out Inventories 01/05/2007
200701031 472.08-00 Dollar Value Method 01/05/2007
200701031 472.08-04 Link-Chain Method 01/05/2007
200701031 472.08-06 Methods for Determining Current-Year Cost 01/05/2007
200701030 1.12-00 Other 01/05/2007
200701030 9100.22-00 Other 01/05/2007
200701029 468A.04-02 Revised Schedules 01/05/2007
200701028 1362.04-00 Inadvertent Terminations 01/05/2007
200701027 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 01/05/2007
200701026 832.15-00 Interinsurers or Reciprocal Underwriters 01/05/2007
200701025 9100.22-00 Other 01/05/2007
200701025 1503.04-04 Dual Resident Corporation 01/05/2007
200701024 9100.00-00 Extension of Time for Making Certain Elections 01/05/2007
200701024 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 01/05/2007
200701024 851.00-00 Definition of Regulated Investment Company 01/05/2007
200701023 1362.01-03 Late Elections 01/05/2007
200701022 9100.00-00 Extension of Time for Making Certain Elections 01/05/2007
200701022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2007
200701022 1362.01-03 Late Elections 01/05/2007
200701021 1362.04-00 Inadvertent Terminations 01/05/2007
200701020 851.02-00 Gross Income Requirement 01/05/2007
200701019 332.00-00 Complete Liquidation of Subsidiaries 01/05/2007
200701019 351.00-00 Transfer to Corporation Controlled by Transferor 01/05/2007
200701018 332.00-00 Complete Liquidation of Subsidiaries 01/05/2007