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
201607012 7701.00-00 Definitions 02/12/2016
201607012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607011 7701.00-00 Definitions 02/12/2016
201607011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607010 7701.00-00 Definitions 02/12/2016
201607010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607009 7701.00-00 Definitions 02/12/2016
201607009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607008 7701.00-00 Definitions 02/12/2016
201607008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607007 7701.00-00 Definitions 02/12/2016
201607007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607006 7701.00-00 Definitions 02/12/2016
201607006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607005 9100.05-00 Section 266; Carrying Charges 02/12/2016
201607004 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 02/12/2016
201607004 6041.03-00 Fixed or Determinable Gains, Profits, or Income 02/12/2016
201607004 61.00-00 Gross Income v. Not Gross Income 02/12/2016
201607003 305.03-00 Distributions in Lieu of Money 02/12/2016
201607003 332.00-00 Complete Liquidation of Subsidiaries 02/12/2016
201607003 355.01-00 Spin-Off 02/12/2016
201607003 355.03-00 Active Business 02/12/2016
201607003 361.02-00 Distributions 02/12/2016
201607003 368.04-00 Assets for Control of Transferee (Type "D") 02/12/2016
201607002 7701.00-00 Definitions 02/12/2016