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
201313006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201313005 7701.00-00 Definitions 03/29/2013
201313005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201313004 7701.00-00 Definitions 03/29/2013
201313004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2013
201313003 2642.00-00 Inclusion Ratio 03/29/2013
201313003 9100.00-00 Extension of Time for Making Certain Elections 03/29/2013
201313002 1362.04-00 Inadvertent Terminations 03/29/2013
201313002 1361.03-02 Qualified Subchapter S Trusts 03/29/2013
201313001 2703.01-02 Right to Sell or Use Restrictions 03/29/2013
201312047 6213.08-00 Waiver of Restrictions 03/22/2013
201312046 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/22/2013
201312045 901.11-00 Denial of Credit with Respect to Certain Abusive Transactions 03/22/2013
201312044 6402.00-00 Authority to Make Credits or Refunds 03/22/2013
201312044 4251.00-00 Communications Tax (Taxable v. Not Taxable) 03/22/2013
201312043 6229.02-00 Extension by Agreement 03/22/2013
201312042 6224.01-01 Settlement Agreement 03/22/2013
201312041 469.00-00 Passive Activity Losses and Credits Limited 03/22/2013
201312040 6224.01-01 Settlement Agreement 03/22/2013
201312039 6211.00-00 Definition of a Deficiency 03/22/2013
201312038 6229.02-00 Extension by Agreement 03/22/2013
201312037 6103.03-00 Disclosure to Taxpayer's Designee 03/22/2013
201312036 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 03/22/2013
201312035 4975.06-01 Continuing Transaction (Loan/Lease) 03/22/2013
201312035 4975.08-00 Statute of Limitations 03/22/2013

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