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
200919019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/08/2009
200919019 7704.03-00 Qualifying Income 05/08/2009
200919018 7701.00-00 Definitions 05/08/2009
200919018 9100.00-00 Extension of Time for Making Certain Elections 05/08/2009
200919018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919017 7701.00-00 Definitions 05/08/2009
200919017 9100.00-00 Extension of Time for Making Certain Elections 05/08/2009
200919016 7701.00-00 Definitions 05/08/2009
200919016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919015 9100.00-00 Extension of Time for Making Certain Elections 05/08/2009
200919015 7701.00-00 Definitions 05/08/2009
200919015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919014 9100.00-00 Extension of Time for Making Certain Elections 05/08/2009
200919014 7701.00-00 Definitions 05/08/2009
200919014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919013 9100.00-00 Extension of Time for Making Certain Elections 05/08/2009
200919013 2642.00-00 Inclusion Ratio 05/08/2009
200919012 7701.00-00 Definitions 05/08/2009
200919012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919011 7702B.00-00 Treatment of Qualified Long-Term Care Insurance 05/08/2009
200919010 2033.00-00 Property in Which Decedent Had an Interest 05/08/2009
200919010 2038.01-00 Power to Alter or Amend 05/08/2009
200919010 2601.04-03 Amendments to Wills or Revocable Trusts 05/08/2009
200919009 2033.00-00 Property in Which Decedent Had an Interest 05/08/2009
200919009 2038.01-00 Power to Alter or Amend 05/08/2009