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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201310019 1362.01-03 Late Elections 03/08/2013
201310018 9100.22-00 Other 03/08/2013
201310017 1362.01-03 Late Elections 03/08/2013
201310016 1504.00-00 Definitions 03/08/2013
201310016 1504.01-00 Affiliated Group v. Not an Affiliated Group 03/08/2013
201310015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/08/2013
201310015 337.16-00 Loss Disallowance 03/08/2013
201310014 9100.04-00 Section 168; MACRS 03/08/2013
201310013 7701.00-00 Definitions 03/08/2013
201310013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2013
201310012 2632.00-00 Special Rules for Allocation of GST Exemption 03/08/2013
201310012 9100.00-00 Extension of Time for Making Certain Elections 03/08/2013
201310011 2632.00-00 Special Rules for Allocation of GST Exemption 03/08/2013
201310011 9100.00-00 Extension of Time for Making Certain Elections 03/08/2013
201310010 115.00-00 Income of States, Municipalities, etc. 03/08/2013
201310010 115.03-00 Essential Governmental Function 03/08/2013
201310009 1502.75-00 Filing Requirements 03/08/2013
201310008 1362.04-00 Inadvertent Terminations 03/08/2013
201310008 1362.02-03 Passive Investment Income 03/08/2013
201310007 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 03/08/2013
201310006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2013
201310006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2013
201310006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/08/2013
201310005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2013
201310005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2013