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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Número UILC Asunto Fecha de publicación
200541023 1362.04-00 Inadvertent Terminations 10/14/2005
200541022 468A.04-02 Revised Schedules 10/14/2005
200541021 9100.22-00 Other 10/14/2005
200541021 1503.04-00 Dual Consolidated Loss 10/14/2005
200541020 1362.04-00 Inadvertent Terminations 10/14/2005
200541019 7701.00-00 Definitions 10/14/2005
200541019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541018 7701.00-00 Definitions 10/14/2005
200541018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541017 7701.00-00 Definitions 10/14/2005
200541017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541016 7701.00-00 Definitions 10/14/2005
200541016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541015 7701.00-00 Definitions 10/14/2005
200541015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541014 7701.00-00 Definitions 10/14/2005
200541014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541013 7701.00-00 Definitions 10/14/2005
200541013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541012 7701.00-00 Definitions 10/14/2005
200541012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541011 7701.00-00 Definitions 10/14/2005
200541011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005
200541010 7701.00-00 Definitions 10/14/2005
200541010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2005