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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Номер UILC Тема Дата публикации
200948041 9100.00-00 Extension of Time for Making Certain Elections 11/27/2009
200948040 7701.00-00 Definitions 11/27/2009
200948040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948039 7701.00-00 Definitions 11/27/2009
200948039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948038 7701.00-00 Definitions 11/27/2009
200948038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948037 7701.00-00 Definitions 11/27/2009
200948037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948036 7701.00-00 Definitions 11/27/2009
200948036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948035 7701.00-00 Definitions 11/27/2009
200948035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948034 7701.00-00 Definitions 11/27/2009
200948034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948033 7701.00-00 Definitions 11/27/2009
200948033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948032 7701.00-00 Definitions 11/27/2009
200948032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948031 7701.00-00 Definitions 11/27/2009
200948031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948030 7701.00-00 Definitions 11/27/2009
200948030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948029 7701.00-00 Definitions 11/27/2009
200948029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009