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
201246016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2012
201246015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2012
201246015 7701.00-00 Definitions 11/16/2012
201246014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2012
201246014 7701.00-00 Definitions 11/16/2012
201246013 856.01-00 Income Requirements 11/16/2012
201246012 45.00-00 Electricity Produced from Certain Renewable Sources 11/16/2012
201246011 468A.04-02 Revised Schedules 11/16/2012
201246010 468A.04-02 Revised Schedules 11/16/2012
201246009 468A.04-02 Revised Schedules 11/16/2012
201246008 1362.00-00 Election by Small Business Corporation 11/16/2012
201246008 1362.04-00 Inadvertent Terminations 11/16/2012
201246007 141.02-00 Private Loan Financing Test 11/16/2012
201246006 7701.00-00 Definitions 11/16/2012
201246006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2012
201246005 215.00-00 Alimony, etc., Payments 11/16/2012
201246004 2601.00-00 Tax On Generation Skipping Transfers 11/16/2012
201246003 7701.00-00 Definitions 11/16/2012
201246002 1362.04-00 Inadvertent Terminations 11/16/2012
201246001 1362.01-03 Late Elections 11/16/2012
201245029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/09/2012
201245028 4945.04-04 Grants to Individuals 11/09/2012
201245027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/09/2012
201245026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/09/2012
201245025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/09/2012