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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 201138005 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 09/23/2011
Nimewo 201138005 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 09/23/2011
Nimewo 201138004 UILC 9100.22-00 Sijè Other Dat Piblikasyon 09/23/2011
Nimewo 201138004 UILC 9114.03-06 Sijè Canada Dat Piblikasyon 09/23/2011
Nimewo 201138003 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 09/23/2011
Nimewo 201138002 UILC 1382.00-00 Sijè Taxable Income of Cooperatives Dat Piblikasyon 09/23/2011
Nimewo 201138002 UILC 199.06-00 Sijè Agricultural and Horticultural Cooperatives Dat Piblikasyon 09/23/2011
Nimewo 201138001 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 09/23/2011
Nimewo 201137012 UILC 4945.04-03 Sijè Influencing The Outcome of Elections Dat Piblikasyon 09/16/2011
Nimewo 201137011 UILC 6061.07-00 Sijè Electronic Signature Dat Piblikasyon 09/16/2011
Nimewo 201137010 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 09/16/2011
Nimewo 201137010 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 09/16/2011
Nimewo 201137009 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 09/16/2011
Nimewo 201137009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/16/2011
Nimewo 201137008 UILC 7702A.03-03 Sijè Treatment of Material Changes Dat Piblikasyon 09/16/2011
Nimewo 201137007 UILC 1296.00-00 Sijè Passive Foreign Investment Company Dat Piblikasyon 09/16/2011
Nimewo 201137006 UILC 1296.00-00 Sijè Passive Foreign Investment Company Dat Piblikasyon 09/16/2011
Nimewo 201137005 UILC 7704.03-00 Sijè Qualifying Income Dat Piblikasyon 09/16/2011
Nimewo 201137004 UILC 856.01-00 Sijè Income Requirements Dat Piblikasyon 09/16/2011
Nimewo 201137003 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 09/16/2011
Nimewo 201137002 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 09/16/2011
Nimewo 201137002 UILC 1362.01-00 Sijè Eligible v. Ineligible Dat Piblikasyon 09/16/2011
Nimewo 201137001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/16/2011
Nimewo 201137001 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 09/16/2011
Nimewo 201136038 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 09/09/2011