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
201840010 4945.04-04 Grants to Individuals 10/05/2018
201840009 4945.04-04 Grants to Individuals 10/05/2018
201840008 7701.00-00 Definitions 10/05/2018
201840008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/05/2018
201840007 401.06-01 In General 10/05/2018
201840006 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 10/05/2018
201840005 754.02-00 Timeliness of Election 10/05/2018
201840005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2018
201840004 1362.00-00 Election by Small Business Corporation 10/05/2018
201840004 1362.04-00 Inadvertent Terminations 10/05/2018
201840003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2018
201840003 754.02-00 Timeliness of Election 10/05/2018
201840003 9100.00-00 Extension of Time for Making Certain Elections 10/05/2018
201840003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2018
201840002 2642.00-00 Inclusion Ratio 10/05/2018
201840002 9100.00-00 Extension of Time for Making Certain Elections 10/05/2018
201840001 2056.07-02 Partial Election 10/05/2018
201840001 2642.00-00 Inclusion Ratio 10/05/2018
201840001 2652.01-02 Special Election for QTIP 10/05/2018
201840001 9100.00-00 Extension of Time for Making Certain Elections 10/05/2018
201840000 6110.00-00 Index for Public Inspection of Written Determination 10/05/2018
201839016 4945.04-04 Grants to Individuals 09/28/2018
201839015 501.35-00 "Exclusively" Test 09/28/2018
201839015 501.30-00 Control of Corporation 09/28/2018
201839014 2632.00-00 Special Rules for Allocation of GST Exemption 09/28/2018