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
200921015 7701.00-00 Definitions 05/22/2009
200921015 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200921014 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921013 754.02-00 Timeliness of Election 05/22/2009
200921013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/22/2009
200921013 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/22/2009
200921012 7701.00-00 Definitions 05/22/2009
200921012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200921011 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921011 163.00-00 Interest 05/22/2009
200921010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/22/2009
200921010 7704.03-00 Qualifying Income 05/22/2009
200921009 1033.01-00 General Rule 05/22/2009
200921009 1033.05-00 Basis of Acquired Property 05/22/2009
200921009 703.05-00 Partnership Elections 05/22/2009
200921009 708.00-00 Continuation of Partnership 05/22/2009
200921009 708.03-00 Division 05/22/2009
200921009 705.00-00 Determination of Basis of Partner's Interest 05/22/2009
200921008 1362.04-00 Inadvertent Terminations 05/22/2009
200921008 1362.01-03 Late Elections 05/22/2009
200921007 2601.00-00 Tax On Generation Skipping Transfers 05/22/2009
200921007 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921006 754.02-00 Timeliness of Election 05/22/2009