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 200144012 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 11/02/2001
Nimewo 200144012 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 11/02/2001
Nimewo 200144011 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/02/2001
Nimewo 200144010 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/02/2001
Nimewo 200144009 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/02/2001
Nimewo 200144008 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 11/02/2001
Nimewo 200144007 UILC 457.01-00 Sijè Year of Inclusion in Gross Income Dat Piblikasyon 11/02/2001
Nimewo 200144007 UILC 457.05-00 Sijè Eligible Deferred Compensation Plan Defined Dat Piblikasyon 11/02/2001
Nimewo 200144007 UILC 457.12-02 Sijè Custodial Accounts and Contracts Dat Piblikasyon 11/02/2001
Nimewo 200144006 UILC 6221.00-00 Sijè Tax Treatment Determined At Partnership Level Dat Piblikasyon 11/02/2001
Nimewo 200144006 UILC 6231.03-00 Sijè Partnership Item Dat Piblikasyon 11/02/2001
Nimewo 200144006 UILC 702.01-04 Sijè Taxes Paid (Section 901) Dat Piblikasyon 11/02/2001
Nimewo 200144005 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 11/02/2001
Nimewo 200144005 UILC 761.01-01 Sijè Organizations Treated as a Partnership Dat Piblikasyon 11/02/2001
Nimewo 200144005 UILC 1446.00-00 Sijè Withholding Tax Paid by Partnerships with Foreign Partners Dat Piblikasyon 11/02/2001
Nimewo 200144004 UILC 1311.00-00 Sijè Correction of Error Dat Piblikasyon 11/02/2001
Nimewo 200144003 UILC 263A.04-00 Sijè Allocation Methods Dat Piblikasyon 11/02/2001
Nimewo 200144002 UILC 17.00.00-00 Sijè COMPROMISE AND SETTLEMENT Dat Piblikasyon 11/02/2001
Nimewo 200144001 UILC 368.06-00 Sijè Change in Identity, etc. (Type "F") Dat Piblikasyon 11/02/2001
Nimewo 200144001 UILC 368.08-00 Sijè Continuity of Interest Rule Dat Piblikasyon 11/02/2001
Nimewo 200144001 UILC 368.09-01 Sijè Several Steps Dat Piblikasyon 11/02/2001
Nimewo 200143032 UILC 7603.00-00 Sijè Service of Administrative Summons Dat Piblikasyon 10/26/2001
Nimewo 200143032 UILC 7701.24-00 Sijè Persons Residing Outside U.S. Dat Piblikasyon 10/26/2001
Nimewo 200143032 UILC 9114.09-00 Sijè Administrative Assistance Treaties Dat Piblikasyon 10/26/2001
Nimewo 200143031 UILC 141.01-00 Sijè Private Business Tests Dat Piblikasyon 10/26/2001