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
201123016 45.00-00 Electricity Produced from Certain Renewable Sources 06/10/2011
201123015 9100.00-00 Extension of Time for Making Certain Elections 06/10/2011
201123014 2601.00-00 Tax On Generation Skipping Transfers 06/10/2011
201123013 1362.01-03 Late Elections 06/10/2011
201123012 1362.04-00 Inadvertent Terminations 06/10/2011
201123012 1362.02-00 Termination of Election 06/10/2011
201123012 1362.02-02 Ceases to be Small Business Corporation 06/10/2011
201123011 1362.04-00 Inadvertent Terminations 06/10/2011
201123010 1362.04-00 Inadvertent Terminations 06/10/2011
201123009 1362.04-00 Inadvertent Terminations 06/10/2011
201123008 1362.04-00 Inadvertent Terminations 06/10/2011
201123007 2632.00-00 Special Rules for Allocation of GST Exemption 06/10/2011
201123007 9100.00-00 Extension of Time for Making Certain Elections 06/10/2011
201123006 7701.00-00 Definitions 06/10/2011
201123006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2011
201123005 856.01-00 Income Requirements 06/10/2011
201123004 1362.01-03 Late Elections 06/10/2011
201123003 856.01-00 Income Requirements 06/10/2011
201123002 7701.02-00 Partnerships v. Associations 06/10/2011
201123002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2011
201123001 168.20-00 Classification of Property 06/10/2011
201122034 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/03/2011
201122033 9100.00-00 Extension of Time for Making Certain Elections 06/03/2011
201122032 408.03-00 Rollover Contributions 06/03/2011
201122031 408.03-00 Rollover Contributions 06/03/2011