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
201524022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/12/2015
201524021 45C.03-00 Clinical Testing 06/12/2015
201524020 851.02-00 Gross Income Requirement 06/12/2015
201524019 1362.01-03 Late Elections 06/12/2015
201524018 45.00-00 Electricity Produced from Certain Renewable Sources 06/12/2015
201524017 856.01-00 Income Requirements 06/12/2015
201524016 1502.13-00 Intercompany Transactions 06/12/2015
201524016 165.06-00 Worthless Securities 06/12/2015
201524015 7701.00-00 Definitions 06/12/2015
201524014 7701.00-00 Definitions 06/12/2015
201524013 453.00-00 Installment Method (Available v. Not Available) 06/12/2015
201524013 453.06-06 Election Out 06/12/2015
201524012 453.00-00 Installment Method (Available v. Not Available) 06/12/2015
201524012 453.06-06 Election Out 06/12/2015
201524011 453.00-00 Installment Method (Available v. Not Available) 06/12/2015
201524011 453.06-06 Election Out 06/12/2015
201524010 453.00-00 Installment Method (Available v. Not Available) 06/12/2015
201524010 453.06-06 Election Out 06/12/2015
201524009 1362.04-00 Inadvertent Terminations 06/12/2015
201524008 1502.75-00 Filing Requirements 06/12/2015
201524008 9100.20-00 Section 1502; Election to File Consolidated Return 06/12/2015
201524007 7701.00-00 Definitions 06/12/2015
201524007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/12/2015
201524006 1362.04-00 Inadvertent Terminations 06/12/2015
201524005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/12/2015