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
201031023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031023 7701.00-00 Definitions 08/06/2010
201031022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031022 7701.00-00 Definitions 08/06/2010
201031021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031014 7701.00-00 Definitions 08/06/2010
201031013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031010 1362.01-03 Late Elections 08/06/2010
201031009 469.03-03 Definition of Activity 08/06/2010
201031009 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010
201031008 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010
201031008 469.03-03 Definition of Activity 08/06/2010
201031007 851.02-00 Gross Income Requirement 08/06/2010
201031006 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010
201031006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/06/2010
201031005 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010
201031005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/06/2010

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