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
201442016 1361.00-00 Definitions 10/17/2014
201442015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/17/2014
201442015 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442014 1362.04-00 Inadvertent Terminations 10/17/2014
201442013 1502.21-00 Consolidated Net Operating Loss Deduction 10/17/2014
201442013 9100.22-00 Other 10/17/2014
201442012 7701.00-00 Definitions 10/17/2014
201442012 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442011 7701.00-00 Definitions 10/17/2014
201442011 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442009 7701.00-00 Definitions 10/17/2014
201442009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442008 7701.00-00 Definitions 10/17/2014
201442008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442007 9100.00-00 Extension of Time for Making Certain Elections 10/17/2014
201442006 1295.02-02 Retroactive Elections 10/17/2014
201442005 1295.02-02 Retroactive Elections 10/17/2014
201442004 1295.02-02 Retroactive Elections 10/17/2014
201442003 754.02-00 Timeliness of Election 10/17/2014
201442003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/17/2014
201442002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2014
201442001 45.00-00 Electricity Produced from Certain Renewable Sources 10/17/2014