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
201501011 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/02/2015
201501011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 01/02/2015
201501011 848.05-03 Special Rules for Reinsurance 01/02/2015
201501011 848.06-06 Treatment of Reinsurance Contract 01/02/2015
201501010 61.00-00 Gross Income v. Not Gross Income 01/02/2015
201501009 7701.00-00 Definitions 01/02/2015
201501009 9100.00-00 Extension of Time for Making Certain Elections 01/02/2015
201501009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2015
201501008 7701.00-00 Definitions 01/02/2015
201501008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2015
201501007 1362.04-00 Inadvertent Terminations 01/02/2015
201501006 1362.01-03 Late Elections 01/02/2015
201501005 42.00-00 Low-Income Housing Credit 01/02/2015
201501005 9100.01-00 Section 42; Low-Income Housing Credit 01/02/2015
201501004 7701.00-00 Definitions 01/02/2015
201501004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2015
201501003 7701.00-00 Definitions 01/02/2015
201501003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2015
201501002 7701.00-00 Definitions 01/02/2015
201501002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2015
201501001 7701.00-00 Definitions 01/02/2015
201501001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2015
201501000 6110.00-00 Index for Public Inspection of Written Determination 01/02/2015
201452028 408.03-00 Rollover Contributions 12/26/2014
201452027 402.03-00 Foreign Situs Trust 12/26/2014