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 201442012 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442011 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 10/17/2014
Nimewo 201442011 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/17/2014
Nimewo 201442011 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442010 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442009 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 10/17/2014
Nimewo 201442009 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442008 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 10/17/2014
Nimewo 201442008 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/17/2014
Nimewo 201442006 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 10/17/2014
Nimewo 201442005 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 10/17/2014
Nimewo 201442004 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 10/17/2014
Nimewo 201442003 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 10/17/2014
Nimewo 201442003 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 10/17/2014
Nimewo 201442002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/17/2014
Nimewo 201442001 UILC 45.00-00 Sijè Electricity Produced from Certain Renewable Sources Dat Piblikasyon 10/17/2014
Nimewo 201442000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 10/17/2014
Nimewo 201441019 UILC 419.00-00 Sijè Treatment of Funded Welfare Benefit Plans Dat Piblikasyon 10/10/2014
Nimewo 201441019 UILC 511.00-00 Sijè Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Dat Piblikasyon 10/10/2014
Nimewo 201441019 UILC 512.00-00 Sijè Unrelated Business Taxable Income (Taxable v. Not Taxable) Dat Piblikasyon 10/10/2014
Nimewo 201441018 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 10/10/2014
Nimewo 201441018 UILC 507.04-00 Sijè Termination Under Section 507(b)(1)(B) Dat Piblikasyon 10/10/2014
Nimewo 201441018 UILC 512.10-00 Sijè Modifications Dat Piblikasyon 10/10/2014
Nimewo 201441018 UILC 4940.02-01 Sijè Gross Investment Income--Items Included Dat Piblikasyon 10/10/2014