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
201246029 461.01-00 Accrual Method 11/16/2012
201246028 3406.00-00 Backup Withholding 11/16/2012
201246028 3406.01-01 Notification of Incorrect TIN 11/16/2012
201246028 3406.01-00 Requirement to Deduct and Withhold 11/16/2012
201246028 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 11/16/2012
201246028 6041.10-00 Bingo, Keno, and Slot Machine Winnings 11/16/2012
201246027 355.01-00 Spin-Off 11/16/2012
201246027 355.01-01 Split-Off 11/16/2012
201246026 7701.00-00 Definitions 11/16/2012
201246026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2012
201246025 9100.22-00 Other 11/16/2012
201246024 9100.22-00 Other 11/16/2012
201246023 9100.22-00 Other 11/16/2012
201246022 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/16/2012
201246022 9100.00-00 Extension of Time for Making Certain Elections 11/16/2012
201246021 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/16/2012
201246021 338.01-02 Time in which Election must be made 11/16/2012
201246020 2652.01-02 Special Election for QTIP 11/16/2012
201246020 2654.00-00 Special Rules 11/16/2012
201246020 9100.00-00 Extension of Time for Making Certain Elections 11/16/2012
201246019 1362.01-03 Late Elections 11/16/2012
201246018 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/16/2012
201246018 9100.00-00 Extension of Time for Making Certain Elections 11/16/2012
201246017 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 11/16/2012
201246016 7701.00-00 Definitions 11/16/2012