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
201535018 6335.05-00 Deed 08/28/2015
201535017 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 08/28/2015
201535016 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 08/28/2015
201535016 6532.01-00 Erroneous Refund Recovery 08/28/2015
201535015 7701.00-00 Definitions 08/28/2015
201535015 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/28/2015
201535014 9100.22-00 Other 08/28/2015
201535014 992.02-00 Election 08/28/2015
201535013 9100.04-00 Section 168; MACRS 08/28/2015
201535012 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/28/2015
201535011 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535010 7701.00-00 Definitions 08/28/2015
201535010 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/28/2015
201535009 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/28/2015
201535009 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535008 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 08/28/2015
201535007 332.00-00 Complete Liquidation of Subsidiaries 08/28/2015
201535007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/28/2015
201535007 355.01-00 Spin-Off 08/28/2015
201535007 355.03-00 Active Business 08/28/2015
201535007 368.01-00 Statutory Merger or Consolidation (Type "A") 08/28/2015
201535006 355.01-00 Spin-Off 08/28/2015