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
200943010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200943009 7701.00-00 Definitions 10/23/2009
200943009 9100.00-00 Extension of Time for Making Certain Elections 10/23/2009
200943009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200943008 7701.00-00 Definitions 10/23/2009
200943008 9100.00-00 Extension of Time for Making Certain Elections 10/23/2009
200943008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200943007 7701.00-00 Definitions 10/23/2009
200943007 9100.00-00 Extension of Time for Making Certain Elections 10/23/2009
200943007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200943006 7701.00-00 Definitions 10/23/2009
200943006 9100.00-00 Extension of Time for Making Certain Elections 10/23/2009
200943006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200943005 7701.00-00 Definitions 10/23/2009
200943005 9100.00-00 Extension of Time for Making Certain Elections 10/23/2009
200943005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200943004 1297.00-00 Special Rules 10/23/2009
200943004 957.00-00 Controlled Foreign Corporations; United States Persons 10/23/2009
200943003 104.03-00 Damages 10/23/2009
200943002 104.03-00 Damages 10/23/2009
200943001 47.00-00 Rehabilitation Credit 10/23/2009
200942068 501.03-08 Educational Organizations 10/16/2009
200942068 501.03-21 Research Organizations 10/16/2009
200942068 501.03-24 Scientific Organizations 10/16/2009
200942068 501.03-30 Organizational and Operational Tests 10/16/2009