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
201507015 9100.00-00 Extension of Time for Making Certain Elections 02/13/2015
201507015 9100.04-00 Section 168; MACRS 02/13/2015
201507014 168.00-00 Modified Accelerated Cost Recovery System 02/13/2015
201507014 9100.00-00 Extension of Time for Making Certain Elections 02/13/2015
201507014 9100.04-00 Section 168; MACRS 02/13/2015
201507013 911.11-00 Election 02/13/2015
201507013 911.11-01 Timely filed returns 02/13/2015
201507012 7701.00-00 Definitions 02/13/2015
201507012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2015
201507011 1362.00-00 Election by Small Business Corporation 02/13/2015
201507011 1362.03-00 S Termination Year 02/13/2015
201507011 9100.00-00 Extension of Time for Making Certain Elections 02/13/2015
201507010 7701.00-00 Definitions 02/13/2015
201507010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2015
201507009 7701.00-00 Definitions 02/13/2015
201507009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2015
201507008 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/13/2015
201507008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/13/2015
201507008 674.00-00 Power to Control Beneficial Enjoyment 02/13/2015
201507008 675.00-00 Administrative Powers 02/13/2015
201507008 677.00-00 Income for Benefit of Grantor 02/13/2015
201507007 9100.10-00 Section 446 02/13/2015
201507007 9100.10-01 Accounting Methods 02/13/2015
201507006 1502.13-00 Intercompany Transactions 02/13/2015
201507006 9100.22-00 Other 02/13/2015

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