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
201728015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/14/2017
201728014 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/14/2017
201728014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/14/2017
201728013 7701.00-00 Definitions 07/14/2017
201728013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728012 7701.00-00 Definitions 07/14/2017
201728012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728011 7701.00-00 Definitions 07/14/2017
201728011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728010 7701.00-00 Definitions 07/14/2017
201728010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728009 7701.00-00 Definitions 07/14/2017
201728009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728008 7701.00-00 Definitions 07/14/2017
201728008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728007 7701.00-00 Definitions 07/14/2017
201728007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728006 7701.00-00 Definitions 07/14/2017
201728006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728005 7701.00-00 Definitions 07/14/2017
201728005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728004 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/14/2017
201728004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/14/2017
201728003 988.05-00 Hedging Transactions 07/14/2017
201728002 1502.75-00 Filing Requirements 07/14/2017

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