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
201608009 9100.00-00 Extension of Time for Making Certain Elections 02/19/2016
201608008 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/19/2016
201608008 9100.00-00 Extension of Time for Making Certain Elections 02/19/2016
201608007 1361.00-00 Definitions 02/19/2016
201608007 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 02/19/2016
201608007 1361.01-04 More than One Class of Stock 02/19/2016
201608007 1362.00-00 Election by Small Business Corporation 02/19/2016
201608007 1362.01-00 Eligible v. Ineligible 02/19/2016
201608006 1361.01-04 More than One Class of Stock 02/19/2016
201608005 752.00-00 Treatment of Certain Liabilities 02/19/2016
201608004 7701.00-00 Definitions 02/19/2016
201608004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2016
201608003 7701.00-00 Definitions 02/19/2016
201608003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2016
201608002 1361.05-00 Qualified Subchapter S Subsidiary 02/19/2016
201608002 9100.00-00 Extension of Time for Making Certain Elections 02/19/2016
201608001 2056.07-00 Qualified Terminable Interest Property 02/19/2016
201608001 2652.01-02 Special Election for QTIP 02/19/2016
201608001 9100.00-00 Extension of Time for Making Certain Elections 02/19/2016
201608000 6110.00-00 Index for Public Inspection of Written Determination 02/19/2016
201607029 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/12/2016
201607028 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/12/2016
201607027 6676.00-00 Erroneous claim for refund or credit 02/12/2016
201607026 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/12/2016
201607026 451.05-00 Indeterminate Income 02/12/2016