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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编号 UILC 主题 发布日期
201314030 1362.01-00 Eligible v. Ineligible 04/05/2013
201314030 1362.01-03 Late Elections 04/05/2013
201314030 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013
201314030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/05/2013
201314029 7704.03-00 Qualifying Income 04/05/2013
201314028 368.01-00 Statutory Merger or Consolidation (Type "A") 04/05/2013
201314028 368.08-06 Business Enterprise Continuity 04/05/2013
201314028 1502.75-10 When Group Remains in Existence 04/05/2013
201314027 9100.22-00 Other 04/05/2013
201314027 9114.03-06 Canada 04/05/2013
201314026 1295.02-02 Retroactive Elections 04/05/2013
201314025 7704.05-00 Transitional Rule for Existing Partnerships 04/05/2013
201314024 115.00-00 Income of States, Municipalities, etc. 04/05/2013
201314023 115.00-00 Income of States, Municipalities, etc. 04/05/2013
201314022 115.00-00 Income of States, Municipalities, etc. 04/05/2013
201314021 115.00-00 Income of States, Municipalities, etc. 04/05/2013
201314020 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/05/2013
201314019 9100.22-00 Other 04/05/2013
201314019 9114.03-06 Canada 04/05/2013
201314018 2632.01-00 Time and Manner of Allocation 04/05/2013
201314018 2642.00-00 Inclusion Ratio 04/05/2013
201314018 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013
201314017 2601.00-00 Tax On Generation Skipping Transfers 04/05/2013
201314017 2601.04-00 Transitional Rules 04/05/2013
201314017 2601.04-05 Cases of Mental Incompetency 04/05/2013

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