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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201919015 501.33-00 Private v. Public Interest Served 05/10/2019
201919014 6334.01-00 Types of Property 05/10/2019
201919013 6231.07-00 Tax Matters Partner 05/10/2019
201919012 172.01-00 Carryback and Carryover 05/10/2019
201919011 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 05/10/2019
201919011 6103.01-00 General Rule 05/10/2019
201919010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919010 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919009 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/10/2019
201919007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919006 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919005 1361.01-04 More than One Class of Stock 05/10/2019
201919005 1362.02-00 Termination of Election 05/10/2019
201919005 1362.04-00 Inadvertent Terminations 05/10/2019
201919004 7701.00-00 Definitions 05/10/2019
201919004 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/10/2019
201919003 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/10/2019
201919002 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/10/2019
201919001 1361.03-03 Electing Small Business Trusts 05/10/2019
201919001 1362.02-02 Ceases to be Small Business Corporation 05/10/2019