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
201833011 355.01-00 Spin-Off 08/17/2018
201833011 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/17/2018
201833011 361.02-02 Certain Transfers to Creditors 08/17/2018
201833010 1361.03-02 Qualified Subchapter S Trusts 08/17/2018
201833010 1362.04-00 Inadvertent Terminations 08/17/2018
201833009 1502.75-00 Filing Requirements 08/17/2018
201833009 9100.20-00 Section 1502; Election to File Consolidated Return 08/17/2018
201833008 7704.03-00 Qualifying Income 08/17/2018
201833007 754.02-00 Timeliness of Election 08/17/2018
201833007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/17/2018
201833006 7701.00-00 Definitions 08/17/2018
201833006 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018
201833006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018
201833005 7701.00-00 Definitions 08/17/2018
201833005 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018
201833005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018
201833004 7701.00-00 Definitions 08/17/2018
201833004 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018
201833004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018
201833003 7701.00-00 Definitions 08/17/2018
201833003 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018
201833003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018
201833002 7701.00-00 Definitions 08/17/2018
201833002 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018
201833002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018