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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Number UILC Subject Release Date
Number 201444038 UILC 7701.00-00 Subject Definitions Release Date 10/31/2014
Number 201444038 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/31/2014
Number 201444037 UILC 1361.05-00 Subject Qualified Subchapter S Subsidiary Release Date 10/31/2014
Number 201444037 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/31/2014
Number 201444036 UILC 1361.05-00 Subject Qualified Subchapter S Subsidiary Release Date 10/31/2014
Number 201444036 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/31/2014
Number 201444035 UILC 1361.05-00 Subject Qualified Subchapter S Subsidiary Release Date 10/31/2014
Number 201444035 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/31/2014
Number 201444034 UILC 1361.05-00 Subject Qualified Subchapter S Subsidiary Release Date 10/31/2014
Number 201444034 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/31/2014
Number 201444033 UILC 1361.05-00 Subject Qualified Subchapter S Subsidiary Release Date 10/31/2014
Number 201444033 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/31/2014
Number 201444032 UILC 7701.00-00 Subject Definitions Release Date 10/31/2014
Number 201444032 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 10/31/2014
Number 201444032 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/31/2014
Number 201444031 UILC 7701.00-00 Subject Definitions Release Date 10/31/2014
Number 201444031 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 10/31/2014
Number 201444031 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/31/2014
Number 201444030 UILC 7701.00-00 Subject Definitions Release Date 10/31/2014
Number 201444030 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 10/31/2014
Number 201444030 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/31/2014
Number 201444029 UILC 7701.00-00 Subject Definitions Release Date 10/31/2014
Number 201444029 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 10/31/2014
Number 201444029 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 10/31/2014
Number 201444028 UILC 7701.00-00 Subject Definitions Release Date 10/31/2014