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
201528026 162.21-01 Fines and Penalties 07/10/2015
201528025 1361.01-04 More than One Class of Stock 07/10/2015
201528025 1362.04-00 Inadvertent Terminations 07/10/2015
201528024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2015
201528024 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/10/2015
201528024 2601.03-01 Irrevocable Trusts 07/10/2015
201528023 7701.00-00 Definitions 07/10/2015
201528023 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2015
201528022 7701.00-00 Definitions 07/10/2015
201528022 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2015
201528021 7701.00-00 Definitions 07/10/2015
201528021 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2015
201528020 1361.03-02 Qualified Subchapter S Trusts 07/10/2015
201528020 1362.04-00 Inadvertent Terminations 07/10/2015
201528019 1362.01-03 Late Elections 07/10/2015
201528018 9100.04-00 Section 168; MACRS 07/10/2015
201528017 1362.01-00 Eligible v. Ineligible 07/10/2015
201528017 1362.01-01 Shareholder Consent 07/10/2015
201528017 1362.04-00 Inadvertent Terminations 07/10/2015
201528016 355.03-01 Five-Year Requirement 07/10/2015
201528015 7701.00-00 Definitions 07/10/2015
201528015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2015