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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201722028 613.02-00 Gross Income From Property 06/02/2017
201722027 6331.18-00 Levy Procedure 06/02/2017
201722026 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 06/02/2017
201722025 6231.07-00 Tax Matters Partner 06/02/2017
201722024 9100.22-00 Other 06/02/2017
201722024 992.02-00 Election 06/02/2017
201722023 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/02/2017
201722023 7704.03-00 Qualifying Income 06/02/2017
201722022 1362.04-00 Inadvertent Terminations 06/02/2017
201722021 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/02/2017
201722021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/02/2017
201722020 2010.04-00 Portability Election under § 2010(c)(5)(A) 06/02/2017
201722020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 06/02/2017
201722019 1362.00-00 Election by Small Business Corporation 06/02/2017
201722019 1362.02-00 Termination of Election 06/02/2017
201722019 1362.02-03 Passive Investment Income 06/02/2017
201722018 7701.00-00 Definitions 06/02/2017
201722018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2017
201722017 856.07-00 Treatment of Wholly Owned Subsidiaries 06/02/2017
201722017 9100.00-00 Extension of Time for Making Certain Elections 06/02/2017
201722016 856.01-00 Income Requirements 06/02/2017
201722015 7701.00-00 Definitions 06/02/2017
201722015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2017
201722014 401.29-00 Cash or Deferred Arrangements 06/02/2017
201722013 754.02-00 Timeliness of Election 06/02/2017

Official Adobe Website