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
200936013 7701.00-00 Definitions 09/04/2009
200936013 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936012 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/04/2009
200936012 103.02-00 State and Local 09/04/2009
200936012 103.02-02 On Behalf Of 09/04/2009
200936011 7701.00-00 Definitions 09/04/2009
200936011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936010 7701.00-00 Definitions 09/04/2009
200936010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936009 7701.00-00 Definitions 09/04/2009
200936009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/04/2009
200936008 2601.00-00 Tax On Generation Skipping Transfers 09/04/2009
200936007 7701.00-00 Definitions 09/04/2009
200936007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936006 7701.00-00 Definitions 09/04/2009
200936006 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/04/2009
200936005 355.01-01 Split-Off 09/04/2009
200936005 368.00-00 Definitions Relating to Corporate Reorganizations 09/04/2009
200936005 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2009
200936004 146.07-00 Carryforward of Allocation 09/04/2009
200936004 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936003 7701.00-00 Definitions 09/04/2009
200936003 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009