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
201338037 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338037 7701.00-00 Definitions 09/20/2013
201338037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/20/2013
201338036 9100.22-00 Other 09/20/2013
201338036 9114.03-06 Canada 09/20/2013
201338035 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/20/2013
201338035 7704.03-00 Qualifying Income 09/20/2013
201338034 115.00-00 Income of States, Municipalities, etc. 09/20/2013
201338032 7701.00-00 Definitions 09/20/2013
201338032 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/20/2013
201338031 141.07-00 Management Contracts 09/20/2013
201338030 7701.00-00 Definitions 09/20/2013
201338028 691.00-00 Recipients of Income in Respect of Decedents 09/20/2013
201338027 9100.22-00 Other 09/20/2013
201338026 141.07-00 Management Contracts 09/20/2013
201338026 141.07-01 Safe Harbor 09/20/2013
201338025 1502.75-00 Filing Requirements 09/20/2013
201338025 9100.20-00 Section 1502; Election to File Consolidated Return 09/20/2013
201338024 1362.04-00 Inadvertent Terminations 09/20/2013
201338023 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338022 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338021 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338020 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338019 9100.22-00 Other 09/20/2013

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