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
201308016 61.00.00-00 PAYMENT 02/22/2013
201308015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 02/22/2013
201308014 9100.00-00 Extension of Time for Making Certain Elections 02/22/2013
201308014 7701.00-00 Definitions 02/22/2013
201308014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2013
201308013 9100.00-00 Extension of Time for Making Certain Elections 02/22/2013
201308013 7701.00-00 Definitions 02/22/2013
201308013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2013
201308012 9100.00-00 Extension of Time for Making Certain Elections 02/22/2013
201308012 7701.00-00 Definitions 02/22/2013
201308012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2013
201308011 115.00-00 Income of States, Municipalities, etc. 02/22/2013
201308010 115.00-00 Income of States, Municipalities, etc. 02/22/2013
201308010 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 02/22/2013
201308010 3121.02-07 Mandatory Coverage of State, etc., Employees 02/22/2013
201308009 1362.04-00 Inadvertent Terminations 02/22/2013
201308008 1362.00-00 Election by Small Business Corporation 02/22/2013
201308008 1362.04-00 Inadvertent Terminations 02/22/2013
201308007 9100.22-00 Other 02/22/2013
201308006 9100.22-00 Other 02/22/2013
201308006 9114.03-06 Canada 02/22/2013
201308005 48.00-00 Energy Credit; Reforestation Credit 02/22/2013
201308004 7704.03-00 Qualifying Income 02/22/2013
201308003 9100.22-00 Other 02/22/2013
201308003 9114.03-06 Canada 02/22/2013

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