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
201516041 168.00-00 Modified Accelerated Cost Recovery System 04/17/2015
201516041 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516040 7701.00-00 Definitions 04/17/2015
201516040 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516039 45.00-00 Electricity Produced from Certain Renewable Sources 04/17/2015
201516038 45.00-00 Electricity Produced from Certain Renewable Sources 04/17/2015
201516037 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516036 2601.00-00 Tax On Generation Skipping Transfers 04/17/2015
201516036 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 04/17/2015
201516036 2602.00-00 Amount of Tax 04/17/2015
201516036 2654.03-00 Separate Shares 04/17/2015
201516035 108.00-00 Income From Discharge of Indebtedness 04/17/2015
201516035 9100.00-00 Extension of Time for Making Certain Elections 04/17/2015
201516034 7701.00-00 Definitions 04/17/2015
201516033 7701.00-00 Definitions 04/17/2015
201516033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516032 7701.00-00 Definitions 04/17/2015
201516032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2015
201516031 115.00-00 Income of States, Municipalities, etc. 04/17/2015
201516030 117.06-00 Qualified Tuition Reduction 04/17/2015
201516030 117.06-05 Discrimination in Favor of Highly Compensated Employees 04/17/2015
201516029 1362.00-00 Election by Small Business Corporation 04/17/2015
201516029 1362.04-00 Inadvertent Terminations 04/17/2015
201516028 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 04/17/2015