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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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編號 UILC 主題 發布日期
200518030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/06/2005
200518029 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518029 7701.00-00 Definitions 05/06/2005
200518028 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518028 7701.00-00 Definitions 05/06/2005
200518027 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518027 7701.00-00 Definitions 05/06/2005
200518026 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518026 7701.00-00 Definitions 05/06/2005
200518025 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518025 7701.00-00 Definitions 05/06/2005
200518024 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518024 7701.00-00 Definitions 05/06/2005
200518023 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518023 7701.00-00 Definitions 05/06/2005
200518022 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518022 7701.00-00 Definitions 05/06/2005
200518021 1362.01-03 Late Elections 05/06/2005
200518020 1362.04-00 Inadvertent Terminations 05/06/2005
200518019 877.00-00 Expatriation to Avoid Tax 05/06/2005
200518018 1362.01-03 Late Elections 05/06/2005
200518018 9100.00-00 Extension of Time for Making Certain Elections 05/06/2005
200518018 444.00-00 Election of Taxable Year Other Than Required Year 05/06/2005
200518017 61.00.00-00 PAYMENT 05/06/2005
200518017 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/06/2005