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
201527036 1502.75-00 Filing Requirements 07/03/2015
201527036 9100.20-00 Section 1502; Election to File Consolidated Return 07/03/2015
201527035 7701.00-00 Definitions 07/03/2015
201527035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527034 7701.00-00 Definitions 07/03/2015
201527034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527033 7701.00-00 Definitions 07/03/2015
201527033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/03/2015
201527032 2501.01-00 Gift v. Not a Gift 07/03/2015
201527032 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 07/03/2015
201527032 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/03/2015
201527031 7701.00-00 Definitions 07/03/2015
201527031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527030 7701.00-00 Definitions 07/03/2015
201527030 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527029 7701.00-00 Definitions 07/03/2015
201527029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527028 7701.00-00 Definitions 07/03/2015
201527028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527027 7701.00-00 Definitions 07/03/2015
201527027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527026 7701.00-00 Definitions 07/03/2015
201527026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015

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