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
200321009 927.04-00 Election and Termination of Election 05/23/2003
200321009 9100.18-00 Section 927; FSC Election 05/23/2003
200321008 9100.22-00 Other 05/23/2003
200321008 1503.04-04 Dual Resident Corporation 05/23/2003
200321008 9100.18-00 Section 927; FSC Election 05/23/2003
200321007 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 05/23/2003
200321006 6166.00-00 Extension of Time to Pay Estate Tax 05/23/2003
200321006 6166.02-00 Acceleration of Payments 05/23/2003
200321006 6166.52-00 Acceleration of Estate Tax Payable in Installments 05/23/2003
200321005 115.00-00 Income of States, Municipalities, etc. 05/23/2003
200321004 1362.01-03 Late Elections 05/23/2003
200321004 7701.02-00 Partnerships v. Associations 05/23/2003
200321004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/23/2003
200321003 9100.00-00 Extension of Time for Making Certain Elections 05/23/2003
200321002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 05/23/2003
200321002 457.10-00 Ineligible Plans 05/23/2003
200321002 457.08-07 Substantial Risk of Forfeiture 05/23/2003
200321001 9100.00-00 Extension of Time for Making Certain Elections 05/23/2003
200320028 414.08-00 Church Plan 05/16/2003
200320027 514.00-00 Unrelated Debt-Financed Income 05/16/2003
200320027 514.06-00 Definitions--Debt-Financed Property 05/16/2003
200320027 514.07-00 Acquisition Indebtedness 05/16/2003
200320026 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/16/2003
200320026 514.06-00 Definitions--Debt-Financed Property 05/16/2003
200320025 1362.04-00 Inadvertent Terminations 05/16/2003