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
201632017 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632016 7701.00-00 Definitions 08/05/2016
201632016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/05/2016
201632015 408.00-00 Individual Retirement Accounts 08/05/2016
201632014 2010.00-00 Unified Credit Against Estate Tax 08/05/2016
201632014 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632013 1362.00-00 Election by Small Business Corporation 08/05/2016
201632013 1362.04-00 Inadvertent Terminations 08/05/2016
201632012 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/05/2016
201632011 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/05/2016
201632010 1362.04-00 Inadvertent Terminations 08/05/2016
201632009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2016
201632009 754.02-00 Timeliness of Election 08/05/2016
201632009 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2016
201632008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2016
201632008 754.02-00 Timeliness of Election 08/05/2016
201632008 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2016
201632007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2016
201632007 754.02-00 Timeliness of Election 08/05/2016
201632007 9100.00-00 Extension of Time for Making Certain Elections 08/05/2016
201632007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/05/2016