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
200144018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/02/2001
200144017 338.01-02 Time in which Election must be made 11/02/2001
200144017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/02/2001
200144016 1362.04-00 Inadvertent Terminations 11/02/2001
200144015 1362.01-03 Late Elections 11/02/2001
200144014 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/02/2001
200144014 338.01-02 Time in which Election must be made 11/02/2001
200144013 469.00-00 Passive Activity Losses and Credits Limited 11/02/2001
200144012 7701.00-00 Definitions 11/02/2001
200144012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/02/2001
200144011 1362.01-03 Late Elections 11/02/2001
200144010 1362.01-03 Late Elections 11/02/2001
200144009 1362.01-03 Late Elections 11/02/2001
200144008 2601.00-00 Tax On Generation Skipping Transfers 11/02/2001
200144007 457.01-00 Year of Inclusion in Gross Income 11/02/2001
200144007 457.05-00 Eligible Deferred Compensation Plan Defined 11/02/2001
200144007 457.12-02 Custodial Accounts and Contracts 11/02/2001
200144006 6221.00-00 Tax Treatment Determined At Partnership Level 11/02/2001
200144006 6231.03-00 Partnership Item 11/02/2001
200144006 702.01-04 Taxes Paid (Section 901) 11/02/2001
200144005 7701.00-00 Definitions 11/02/2001
200144005 761.01-01 Organizations Treated as a Partnership 11/02/2001
200144005 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 11/02/2001
200144004 1311.00-00 Correction of Error 11/02/2001
200144003 263A.04-00 Allocation Methods 11/02/2001

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