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 201442026 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442025 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 10/17/2014
Nimewo 201442025 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442024 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 10/17/2014
Nimewo 201442024 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442023 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 10/17/2014
Nimewo 201442023 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442022 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 10/17/2014
Nimewo 201442022 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442021 UILC 263.08-04 Sijè Acquisition Costs Dat Piblikasyon 10/17/2014
Nimewo 201442021 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/17/2014
Nimewo 201442020 UILC 164.00-00 Sijè Taxes Dat Piblikasyon 10/17/2014
Nimewo 201442019 UILC 1022.00-00 Sijè Basis Rules Applicable to the Estates of Decedents Dying in 2010 Dat Piblikasyon 10/17/2014
Nimewo 201442019 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/17/2014
Nimewo 201442018 UILC 1502.75-00 Sijè Filing Requirements Dat Piblikasyon 10/17/2014
Nimewo 201442018 UILC 9100.19-00 Sijè Extension of Time For Filing Return Dat Piblikasyon 10/17/2014
Nimewo 201442017 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 10/17/2014
Nimewo 201442016 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 10/17/2014
Nimewo 201442015 UILC 1022.00-00 Sijè Basis Rules Applicable to the Estates of Decedents Dying in 2010 Dat Piblikasyon 10/17/2014
Nimewo 201442015 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/17/2014
Nimewo 201442014 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 10/17/2014
Nimewo 201442013 UILC 1502.21-00 Sijè Consolidated Net Operating Loss Deduction Dat Piblikasyon 10/17/2014
Nimewo 201442013 UILC 9100.22-00 Sijè Other Dat Piblikasyon 10/17/2014
Nimewo 201442012 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 10/17/2014
Nimewo 201442012 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/17/2014