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
200932027 1362.00-00 Election by Small Business Corporation 08/07/2009
200932027 1362.01-03 Late Elections 08/07/2009
200932026 2632.03-00 Allocation of Unused GST Exemption 08/07/2009
200932026 2642.00-00 Inclusion Ratio 08/07/2009
200932025 7701.00-00 Definitions 08/07/2009
200932025 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932024 7701.02-00 Partnerships v. Associations 08/07/2009
200932024 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932022 1362.00-00 Election by Small Business Corporation 08/07/2009
200932021 61.00-00 Gross Income v. Not Gross Income 08/07/2009
200932021 461.06-00 Incurred Liabilities 08/07/2009
200932021 856.01-00 Income Requirements 08/07/2009
200932020 170.12-01 Section 508(d) or 4948(c)(4) Organizations 08/07/2009
200932020 664.03-00 Definitions 08/07/2009
200932020 2036.02-00 Retention of Right to Designate Who Shall Enjoy Property or Income 08/07/2009
200932020 2055.12-05 Unitrusts 08/07/2009
200932019 7701.00-00 Definitions 08/07/2009
200932019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932018 355.01-00 Spin-Off 08/07/2009
200932018 368.01-00 Statutory Merger or Consolidation (Type "A") 08/07/2009
200932017 9114.03-42 United Kingdom 08/07/2009
200932016 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932015 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009