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
201709005 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709004 1504.01-00 Affiliated Group v. Not an Affiliated Group 03/03/2017
201709003 197.00-00 Amortization of Goodwill & Certain Other Intangibles 03/03/2017
201709002 7701.00-00 Definitions 03/03/2017
201709002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2017
201709001 1011.01-00 Allocation of Basis 03/03/2017
201709000 6110.00-00 Index for Public Inspection of Written Determination 03/03/2017
201708005 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/24/2017
201708004 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/24/2017
201708003 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/24/2017
201708002 4945.04-04 Grants to Individuals 02/24/2017
201708001 9100.22-00 Other 02/24/2017
201708001 992.02-00 Election 02/24/2017
201708000 6110.00-00 Index for Public Inspection of Written Determination 02/24/2017
201707013 4945.04-04 Grants to Individuals 02/17/2017
201707012 4945.04-04 Grants to Individuals 02/17/2017
201707011 754.02-00 Timeliness of Election 02/17/2017
201707011 9100.00-00 Extension of Time for Making Certain Elections 02/17/2017
201707010 857.02-03 Income from Prohibited Transactions 02/17/2017
201707009 853.01-00 Election 02/17/2017
201707009 9100.00-00 Extension of Time for Making Certain Elections 02/17/2017
201707008 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/17/2017
201707008 2041.03-00 General Power v. Not a General Power 02/17/2017
201707008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/17/2017