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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編號 UILC 主題 發布日期
201549023 9100.00-00 Extension of Time for Making Certain Elections 12/04/2015
201549022 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/04/2015
201549022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/04/2015
201549021 7701.00-00 Definitions 12/04/2015
201549021 9100.00-00 Extension of Time for Making Certain Elections 12/04/2015
201549021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549020 263.08-04 Acquisition Costs 12/04/2015
201549019 1362.04-00 Inadvertent Terminations 12/04/2015
201549018 7701.00-00 Definitions 12/04/2015
201549017 1362.00-00 Election by Small Business Corporation 12/04/2015
201549017 1362.04-00 Inadvertent Terminations 12/04/2015
201549016 7701.00-00 Definitions 12/04/2015
201549016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549015 7701.00-00 Definitions 12/04/2015
201549015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549014 7701.00-00 Definitions 12/04/2015
201549014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 12/04/2015
201549013 7704.03-00 Qualifying Income 12/04/2015
201549013 856.00-00 Definition of Real Estate Investment Trust 12/04/2015
201549013 856.04-00 Rents From Real Property 12/04/2015
201549012 7701.00-00 Definitions 12/04/2015
201549012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015
201549011 7701.00-00 Definitions 12/04/2015
201549011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2015