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
201108020 957.00-00 Controlled Foreign Corporations; United States Persons 02/25/2011
201108019 7701.00-00 Definitions 02/25/2011
201108019 9100.00-00 Extension of Time for Making Certain Elections 02/25/2011
201108019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/25/2011
201108018 851.02-00 Gross Income Requirement 02/25/2011
201108017 1362.01-03 Late Elections 02/25/2011
201108016 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/25/2011
201108015 1362.01-03 Late Elections 02/25/2011
201108014 9100.04-00 Section 168; MACRS 02/25/2011
201108013 9100.22-00 Other 02/25/2011
201108013 992.02-00 Election 02/25/2011
201108012 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 02/25/2011
201108012 1362.04-00 Inadvertent Terminations 02/25/2011
201108011 9100.04-00 Section 168; MACRS 02/25/2011
201108010 2601.00-00 Tax On Generation Skipping Transfers 02/25/2011
201108010 9100.00-00 Extension of Time for Making Certain Elections 02/25/2011
201108009 856.04-00 Rents From Real Property 02/25/2011
201108008 851.02-00 Gross Income Requirement 02/25/2011
201108007 7701.00-00 Definitions 02/25/2011
201108007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/25/2011
201108006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/25/2011
201108005 2642.00-00 Inclusion Ratio 02/25/2011
201108005 9100.00-00 Extension of Time for Making Certain Elections 02/25/2011
201108004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/25/2011
201108004 355.01-00 Spin-Off 02/25/2011

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