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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
201910014 1361.03-03 Electing Small Business Trusts 03/08/2019
201910014 1362.04-00 Inadvertent Terminations 03/08/2019
201910013 337.03-00 Sale or Exchange 03/08/2019
201910013 9100.22-00 Other 03/08/2019
201910012 337.03-00 Sale or Exchange 03/08/2019
201910012 9100.22-00 Other 03/08/2019
201910011 337.03-00 Sale or Exchange 03/08/2019
201910011 9100.22-00 Other 03/08/2019
201910010 337.03-00 Sale or Exchange 03/08/2019
201910010 9100.22-00 Other 03/08/2019
201910009 7701.00-00 Definitions 03/08/2019
201910009 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2019
201910008 7701.00-00 Definitions 03/08/2019
201910008 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2019
201910007 468A.04-02 Revised Schedules 03/08/2019
201910006 468A.04-02 Revised Schedules 03/08/2019
201910005 1362.04-00 Inadvertent Terminations 03/08/2019
201910004 355.01-00 Spin-Off 03/08/2019
201910004 361.01-00 Exchanges Not Solely in Kind 03/08/2019
201910004 368.04-00 Assets for Control of Transferee (Type "D") 03/08/2019
201910003 9100.22-00 Other 03/08/2019
201910002 856.01-00 Income Requirements 03/08/2019
201910001 165.00-00 Deductions For Losses 03/08/2019