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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201124013 7701.00-00 Definitions 06/17/2011
201124013 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011
201124013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
201124012 7701.00-00 Definitions 06/17/2011
201124012 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011
201124012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
201124011 7701.00-00 Definitions 06/17/2011
201124011 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011
201124011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
201124010 7701.00-00 Definitions 06/17/2011
201124010 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011
201124010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
201124009 7701.00-00 Definitions 06/17/2011
201124009 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011
201124009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/17/2011
201124008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/17/2011
201124007 1362.01-03 Late Elections 06/17/2011
201124006 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011
201124006 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 06/17/2011
201124006 2642.00-00 Inclusion Ratio 06/17/2011
201124005 1362.01-03 Late Elections 06/17/2011
201124004 162.21-13 Anti-Trust Laws 06/17/2011
201124004 162.21-14 Related Violations 06/17/2011
201124003 2632.00-00 Special Rules for Allocation of GST Exemption 06/17/2011
201124003 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011

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