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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Номер UILC Тема Дата публикации
201505017 754.02-00 Timeliness of Election 01/30/2015
201505025 754.02-00 Timeliness of Election 01/30/2015
201645008 754.02-00 Timeliness of Election 11/04/2016
201611008 754.02-00 Timeliness of Election 03/11/2016
201410019 754.02-00 Timeliness of Election 03/07/2014
201442003 754.02-00 Timeliness of Election 10/17/2014
201440003 754.02-00 Timeliness of Election 10/03/2014
201505023 754.02-00 Timeliness of Election 01/30/2015
201505024 754.02-00 Timeliness of Election 01/30/2015
201624005 754.02-00 Timeliness of Election 06/10/2016
201709006 754.02-00 Timeliness of Election 03/03/2017
201508003 754.02-00 Timeliness of Election 02/20/2015
201632008 754.02-00 Timeliness of Election 08/05/2016
201410025 754.02-00 Timeliness of Election 03/07/2014
200537008 754.02-00 Timeliness of Election 09/16/2005
200921013 754.02-00 Timeliness of Election 05/22/2009
200449023 754.02-00 Timeliness of Election 12/03/2004
201013025 754.02-00 Timeliness of Election 04/02/2010
201718013 754.02-00 Timeliness of Election 05/05/2017
201719006 754.02-00 Timeliness of Election 05/12/2017
201719007 754.02-00 Timeliness of Election 05/12/2017
201722013 754.02-00 Timeliness of Election 06/02/2017
201729015 754.02-00 Timeliness of Election 07/21/2017
201726002 754.02-00 Timeliness of Election 06/30/2017
201726010 754.02-00 Timeliness of Election 06/30/2017