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
201922015 7701.02-00 Partnerships v. Associations 05/31/2019
201922015 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922014 7701.02-00 Partnerships v. Associations 05/31/2019
201922014 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922013 7701.02-00 Partnerships v. Associations 05/31/2019
201922013 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922012 7701.02-00 Partnerships v. Associations 05/31/2019
201922012 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922011 7701.02-00 Partnerships v. Associations 05/31/2019
201922011 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922010 7701.02-00 Partnerships v. Associations 05/31/2019
201922010 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922009 7701.02-00 Partnerships v. Associations 05/31/2019
201922009 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922008 7701.02-00 Partnerships v. Associations 05/31/2019
201922008 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922007 7701.02-00 Partnerships v. Associations 05/31/2019

Official Adobe Website