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
201321014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/24/2013
201321013 7701.00-00 Definitions 05/24/2013
201321013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/24/2013
201321012 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 05/24/2013
201321012 170.00-00 Charitable, Etc. Contributions and Gifts 05/24/2013
201321011 861.09-09 Retroactive Election of Method 05/24/2013
201321010 1295.02-02 Retroactive Elections 05/24/2013
201321009 1362.01-03 Late Elections 05/24/2013
201321008 1362.01-03 Late Elections 05/24/2013
201321007 897.00-00 Disposition of Investment in United States Real Property 05/24/2013
201321007 897.03-00 U.S. Real Property Holding Corporation 05/24/2013
201321007 897.05-00 Distributions of U.S. Real Property Interest By Foreign Corporation 05/24/2013
201321006 9100.00-00 Extension of Time for Making Certain Elections 05/24/2013
201321006 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 05/24/2013
201321005 9100.00-00 Extension of Time for Making Certain Elections 05/24/2013
201321005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 05/24/2013
201321004 7701.00-00 Definitions 05/24/2013
201321004 9100.00-00 Extension of Time for Making Certain Elections 05/24/2013
201321004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/24/2013
201321003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 05/24/2013
201321002 2642.00-00 Inclusion Ratio 05/24/2013
201321002 9100.00-00 Extension of Time for Making Certain Elections 05/24/2013
201321001 9100.00-00 Extension of Time for Making Certain Elections 05/24/2013
201321001 7701.00-00 Definitions 05/24/2013
201320023 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/17/2013

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