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
200821015 7701.00-00 Definitions 05/23/2008
200821015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200821014 7701.00-00 Definitions 05/23/2008
200821014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200821013 2041.04-00 Special Powers 05/23/2008
200821013 2601.01-00 Effective Dates 05/23/2008
200821012 7701.00-00 Definitions 05/23/2008
200821012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200821011 7701.00-00 Definitions 05/23/2008
200821011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200821010 7701.00-00 Definitions 05/23/2008
200821010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200821009 7701.00-00 Definitions 05/23/2008
200821009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2008
200821008 9100.22-00 Other 05/23/2008
200821007 1295.02-02 Retroactive Elections 05/23/2008
200821006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/23/2008
200821006 355.01-00 Spin-Off 05/23/2008
200821005 468A.01-00 In General 05/23/2008
200821004 1362.04-00 Inadvertent Terminations 05/23/2008
200821003 2032.00-00 Alternate Valuation 05/23/2008
200821003 9100.00-00 Extension of Time for Making Certain Elections 05/23/2008
200821002 1362.01-03 Late Elections 05/23/2008
200821001 1362.01-03 Late Elections 05/23/2008
200820036 412.06-00 Minimum Funding Waiver 05/16/2008