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 201417017 UILC 501.03-08 Sijè Educational Organizations Dat Piblikasyon 04/25/2014
Nimewo 201417017 UILC 501.03-20 Sijè Religious Organizations Dat Piblikasyon 04/25/2014
Nimewo 201417017 UILC 501.32-00 Sijè Income Inures v. does Not Inure to Private Individual Dat Piblikasyon 04/25/2014
Nimewo 201417017 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 04/25/2014
Nimewo 201417016 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 04/25/2014
Nimewo 201417015 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 04/25/2014
Nimewo 201417014 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 04/25/2014
Nimewo 201417013 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 04/25/2014
Nimewo 201417012 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 04/25/2014
Nimewo 201417011 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 04/25/2014
Nimewo 201417010 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 04/25/2014
Nimewo 201417009 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 04/25/2014
Nimewo 201417008 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/25/2014
Nimewo 201417008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/25/2014
Nimewo 201417008 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 04/25/2014
Nimewo 201417007 UILC 817.00-00 Sijè Treatment of Variable Contracts Dat Piblikasyon 04/25/2014
Nimewo 201417007 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 04/25/2014
Nimewo 201417006 UILC 453.09-01 Sijè Alternative Basis Recovery Dat Piblikasyon 04/25/2014
Nimewo 201417005 UILC 7704.00-00 Sijè Certain Publicly Traded Partnerships Treated as Corporations Dat Piblikasyon 04/25/2014
Nimewo 201417005 UILC 7704.03-00 Sijè Qualifying Income Dat Piblikasyon 04/25/2014
Nimewo 201417004 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 04/25/2014
Nimewo 201417004 UILC 7701.03-06 Sijè Liquidating Trusts Dat Piblikasyon 04/25/2014
Nimewo 201417003 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 04/25/2014
Nimewo 201417003 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 04/25/2014
Nimewo 201417003 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 04/25/2014