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
201113012 7701.03-06 Liquidating Trusts 04/01/2011
201113011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113004 1362.04-00 Inadvertent Terminations 04/01/2011
201113003 355.01-02 Split-Up 04/01/2011
201113003 368.04-00 Assets for Control of Transferee (Type "D") 04/01/2011
201113002 856.02-00 Investment Requirements 04/01/2011
201113002 856.01-00 Income Requirements 04/01/2011
201113001 6601.10-00 Request for Interest Netting 04/01/2011
201113001 6621.05-00 Net Rate Interest Netting - Overpaid Estimated Taxes 04/01/2011
201112021 1502.77-00 Common Parent Agent for Subsidiaries 03/25/2011
201112021 6229.02-00 Extension by Agreement 03/25/2011
201112020 6231.03-00 Partnership Item 03/25/2011
201112019 901.01-00 Allowance of Credit 03/25/2011
201112018 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/25/2011
201112017 6501.03-03 Date Limitations Begin 03/25/2011
201112016 6402.02-00 Refund Subject to Off-Set 03/25/2011
201112015 9999.00-00 Miscellaneous Issues 03/25/2011
201112014 7122.00-00 Offers in Compromises 03/25/2011
201112013 1563.00-00 Definitions and Special Rules 03/25/2011

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