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
200121067 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2001
200121067 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121066 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2001
200121066 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121065 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2001
200121065 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121064 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2001
200121064 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121063 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2001
200121063 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121062 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2001
200121062 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121061 355.01-02 Split-Up 05/25/2001
200121060 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2001
200121060 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121059 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2001
200121059 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121058 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2001
200121058 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121057 1362.01-03 Late Elections 05/25/2001
200121056 1362.00-00 Election by Small Business Corporation 05/25/2001
200121055 1362.00-00 Election by Small Business Corporation 05/25/2001
200121054 368.08-01 Savings and Loan or Life Insurance Companies 05/25/2001
200121053 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/25/2001
200121052 1362.01-03 Late Elections 05/25/2001

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