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
201607025 115.01-00 Indirect Burden on the State 02/12/2016
201607024 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/12/2016
201607024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/12/2016
201607023 2642.00-00 Inclusion Ratio 02/12/2016
201607023 9100.00-00 Extension of Time for Making Certain Elections 02/12/2016
201607022 2642.00-00 Inclusion Ratio 02/12/2016
201607022 9100.00-00 Extension of Time for Making Certain Elections 02/12/2016
201607021 7701.00-00 Definitions 02/12/2016
201607021 9100.00-00 Extension of Time for Making Certain Elections 02/12/2016
201607021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607020 7701.00-00 Definitions 02/12/2016
201607020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607019 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/12/2016
201607019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/12/2016
201607018 7701.00-00 Definitions 02/12/2016
201607018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607017 1362.04-00 Inadvertent Terminations 02/12/2016
201607016 7701.00-00 Definitions 02/12/2016
201607016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607015 7701.00-00 Definitions 02/12/2016
201607015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607014 7701.00-00 Definitions 02/12/2016
201607014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607013 7701.00-00 Definitions 02/12/2016
201607013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016

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