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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Número UILC Asunto Fecha de publicación
200202024 9100.00-00 Extension of Time for Making Certain Elections 01/11/2002
200202023 1362.00-00 Election by Small Business Corporation 01/11/2002
200202022 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/11/2002
200202022 761.01-01 Organizations Treated as a Partnership 01/11/2002
200202021 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/11/2002
200202020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202002 831.04-00 Limitation Net Operating Losses 01/11/2002
200202001 6013.03-00 Marital Status 01/11/2002