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
Номер 200518031 UILC 754.02-00 Тема Timeliness of Election Дата публикации 05/06/2005
Номер 200518031 UILC 9100.15-00 Тема Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/06/2005
Номер 200518030 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 05/06/2005
Номер 200518029 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2005
Номер 200518029 UILC 7701.00-00 Тема Definitions Дата публикации 05/06/2005
Номер 200518028 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2005
Номер 200518028 UILC 7701.00-00 Тема Definitions Дата публикации 05/06/2005
Номер 200518027 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2005
Номер 200518027 UILC 7701.00-00 Тема Definitions Дата публикации 05/06/2005
Номер 200518026 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2005
Номер 200518026 UILC 7701.00-00 Тема Definitions Дата публикации 05/06/2005
Номер 200518025 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2005
Номер 200518025 UILC 7701.00-00 Тема Definitions Дата публикации 05/06/2005
Номер 200518024 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2005
Номер 200518024 UILC 7701.00-00 Тема Definitions Дата публикации 05/06/2005
Номер 200518023 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2005
Номер 200518023 UILC 7701.00-00 Тема Definitions Дата публикации 05/06/2005
Номер 200518022 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2005
Номер 200518022 UILC 7701.00-00 Тема Definitions Дата публикации 05/06/2005
Номер 200518021 UILC 1362.01-03 Тема Late Elections Дата публикации 05/06/2005
Номер 200518020 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/06/2005
Номер 200518019 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 05/06/2005
Номер 200518018 UILC 1362.01-03 Тема Late Elections Дата публикации 05/06/2005
Номер 200518018 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/06/2005
Номер 200518018 UILC 444.00-00 Тема Election of Taxable Year Other Than Required Year Дата публикации 05/06/2005