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
201614019 1361.00-00 Definitions 04/01/2016
201614019 1361.03-02 Qualified Subchapter S Trusts 04/01/2016
201614018 7701.00-00 Definitions 04/01/2016
201614018 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614017 355.01-00 Spin-Off 04/01/2016
201614017 356.01-02 Series of Transactions 04/01/2016
201614016 2632.00-00 Special Rules for Allocation of GST Exemption 04/01/2016
201614016 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614015 2601.04-00 Transitional Rules 04/01/2016
201614015 2601.04-05 Cases of Mental Incompetency 04/01/2016
201614015 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614014 7701.00-00 Definitions 04/01/2016
201614014 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614013 7701.00-00 Definitions 04/01/2016
201614013 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614012 7701.02-00 Partnerships v. Associations 04/01/2016
201614012 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614011 7701.02-00 Partnerships v. Associations 04/01/2016
201614011 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2016
201614010 1275.08-00 Integration 04/01/2016