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
201012019 9100.00-00 Extension of Time for Making Certain Elections 03/26/2010
201012019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010
201012018 7701.00-00 Definitions 03/26/2010
201012017 7701.00-00 Definitions 03/26/2010
201012016 7701.00-00 Definitions 03/26/2010
201012015 7701.00-00 Definitions 03/26/2010
201012014 7701.00-00 Definitions 03/26/2010
201012013 7701.00-00 Definitions 03/26/2010
201012012 7701.00-00 Definitions 03/26/2010
201012011 7701.00-00 Definitions 03/26/2010
201012010 7701.00-00 Definitions 03/26/2010
201012009 7701.00-00 Definitions 03/26/2010
201012008 7701.00-00 Definitions 03/26/2010
201012007 7701.00-00 Definitions 03/26/2010
201012006 7701.00-00 Definitions 03/26/2010
201012005 7701.00-00 Definitions 03/26/2010
201012004 7701.00-00 Definitions 03/26/2010
201012003 7701.00-00 Definitions 03/26/2010
201012002 7701.00-00 Definitions 03/26/2010
201012001 7701.00-00 Definitions 03/26/2010
201011037 7425.00-00 Discharge of Liens 03/19/2010
201011036 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/19/2010
201011035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/19/2010
201011034 664.00-00 Charitable Remainder Trusts 03/19/2010
201011034 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/19/2010