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
200933031 6233.02-00 Similar Rules in Certain Cases 08/14/2009
200933030 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 08/14/2009
200933029 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/14/2009
200933028 7602.08-00 Use of Summons 08/14/2009
200933027 6229.00-00 Period of Limitations for Making Assessments 08/14/2009
200933026 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 08/14/2009
200933025 6229.04-00 Suspension of Statutory Period 08/14/2009
200933024 6231.07-00 Tax Matters Partner 08/14/2009
200933023 167.22-01 Normalization Rules 08/14/2009
200933022 7701.00-00 Definitions 08/14/2009
200933021 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/14/2009
200933021 1361.01-04 More than One Class of Stock 08/14/2009
200933021 1362.01-00 Eligible v. Ineligible 08/14/2009
200933021 1362.04-00 Inadvertent Terminations 08/14/2009
200933020 7701.00-00 Definitions 08/14/2009
200933020 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933019 7701.00-00 Definitions 08/14/2009
200933019 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933018 7701.00-00 Definitions 08/14/2009
200933018 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933017 7701.00-00 Definitions 08/14/2009
200933017 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009