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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
201302012 7701.00-00 Definitions 01/11/2013
201302012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2013
201302011 1295.02-02 Retroactive Elections 01/11/2013
201302010 1295.02-02 Retroactive Elections 01/11/2013
201302009 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/11/2013
201302008 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 01/11/2013
201302007 167.19-00 Date Property Placed in Service 01/11/2013
201302006 1361.00-00 Definitions 01/11/2013
201302006 1361.03-02 Qualified Subchapter S Trusts 01/11/2013
201302005 1361.00-00 Definitions 01/11/2013
201302005 1361.03-02 Qualified Subchapter S Trusts 01/11/2013
201302004 1361.00-00 Definitions 01/11/2013
201302004 1361.03-02 Qualified Subchapter S Trusts 01/11/2013
201302003 2642.00-00 Inclusion Ratio 01/11/2013
201302003 9100.00-00 Extension of Time for Making Certain Elections 01/11/2013
201302002 2642.00-00 Inclusion Ratio 01/11/2013
201302002 9100.00-00 Extension of Time for Making Certain Elections 01/11/2013
201302001 2632.00-00 Special Rules for Allocation of GST Exemption 01/11/2013
201302001 9100.00-00 Extension of Time for Making Certain Elections 01/11/2013
201301021 501.32-00 Income Inures v. does Not Inure to Private Individual 01/04/2013
201301021 501.32-01 Distribution of Assets to Private Individuals 01/04/2013
201301021 501.33-00 Private v. Public Interest Served 01/04/2013
201301020 9100.00-00 Extension of Time for Making Certain Elections 01/04/2013
201301019 408.03-00 Rollover Contributions 01/04/2013
201301018 408.03-00 Rollover Contributions 01/04/2013