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
201237015 9100.00-00 Extension of Time for Making Certain Elections 09/14/2012
201237014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/14/2012
201237014 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/14/2012
201237014 9100.00-00 Extension of Time for Making Certain Elections 09/14/2012
201237013 42.14-01 Correction of Administrative Errors and Omissions 09/14/2012
201237012 381.04-00 Method of Accounting 09/14/2012
201237012 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 09/14/2012
201237011 9100.22-00 Other 09/14/2012
201237011 9114.03-06 Canada 09/14/2012
201237010 9100.22-00 Other 09/14/2012
201237010 1502.21-00 Consolidated Net Operating Loss Deduction 09/14/2012
201237009 1362.01-03 Late Elections 09/14/2012
201237008 45.00-00 Electricity Produced from Certain Renewable Sources 09/14/2012
201237007 45.00-00 Electricity Produced from Certain Renewable Sources 09/14/2012
201237006 9100.22-00 Other 09/14/2012
201237006 992.02-00 Election 09/14/2012
201237005 115.00-00 Income of States, Municipalities, etc. 09/14/2012
201237005 115.03-00 Essential Governmental Function 09/14/2012
201237004 9100.22-00 Other 09/14/2012
201237004 9114.03-06 Canada 09/14/2012
201237003 9100.00-00 Extension of Time for Making Certain Elections 09/14/2012
201237002 9100.22-00 Other 09/14/2012
201237002 9114.03-06 Canada 09/14/2012
201237001 1362.02-00 Termination of Election 09/14/2012
201236039 408.03-00 Rollover Contributions 09/07/2012