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
200637019 1362.01-03 Late Elections 09/15/2006
200637018 851.02-00 Gross Income Requirement 09/15/2006
200637017 9100.09-00 Section 442; Accounting Periods 09/15/2006
200637016 9100.09-00 Section 442; Accounting Periods 09/15/2006
200637015 1362.01-03 Late Elections 09/15/2006
200637014 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 09/15/2006
200637013 1362.01-03 Late Elections 09/15/2006
200637012 1362.04-00 Inadvertent Terminations 09/15/2006
200637011 9100.00-00 Extension of Time for Making Certain Elections 09/15/2006
200637011 2642.00-00 Inclusion Ratio 09/15/2006
200637010 1362.02-03 Passive Investment Income 09/15/2006
200637010 1362.04-00 Inadvertent Terminations 09/15/2006
200637009 9100.00-00 Extension of Time for Making Certain Elections 09/15/2006
200637008 754.02-00 Timeliness of Election 09/15/2006
200637008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/15/2006
200637007 1362.01-03 Late Elections 09/15/2006
200637006 7701.00-00 Definitions 09/15/2006
200637005 7701.00-00 Definitions 09/15/2006
200637005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/15/2006
200637004 1362.02-00 Termination of Election 09/15/2006
200637003 1362.02-00 Termination of Election 09/15/2006
200637002 1362.02-00 Termination of Election 09/15/2006
200637001 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 09/15/2006
200637001 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 09/15/2006
200637001 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 09/15/2006

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