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
201539018 911.11-01 Timely filed returns 09/25/2015
201539017 7701.00-00 Definitions 09/25/2015
201539017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539016 7701.00-00 Definitions 09/25/2015
201539016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539015 7701.00-00 Definitions 09/25/2015
201539015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539014 7701.00-00 Definitions 09/25/2015
201539014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539013 7701.00-00 Definitions 09/25/2015
201539013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539013 501.03-02 Foundations 10/09/2015
201539012 7701.00-00 Definitions 09/25/2015
201539012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539011 7701.00-00 Definitions 09/25/2015
201539011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539010 7701.00-00 Definitions 09/25/2015
201539010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539009 7701.00-00 Definitions 09/25/2015
201539009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539008 856.07-00 Treatment of Wholly Owned Subsidiaries 09/25/2015
201539008 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015
201539007 856.07-00 Treatment of Wholly Owned Subsidiaries 09/25/2015
201539007 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015
201539006 9100.22-00 Other 09/25/2015