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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숫자 UILC 주제 출시일
201017028 104.03-00 Damages 04/30/2010
201017027 104.03-00 Damages 04/30/2010
201017026 9100.10-01 Accounting Methods 04/30/2010
201017025 1295.02-02 Retroactive Elections 04/30/2010
201017024 9100.00-00 Extension of Time for Making Certain Elections 04/30/2010
201017023 9100.00-00 Extension of Time for Making Certain Elections 04/30/2010
201017022 9100.00-00 Extension of Time for Making Certain Elections 04/30/2010
201017021 9100.00-00 Extension of Time for Making Certain Elections 04/30/2010
201017020 1362.04-00 Inadvertent Terminations 04/30/2010
201017019 1361.01-04 More than One Class of Stock 04/30/2010
201017018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2010
201017017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2010
201017016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2010
201017015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2010
201017014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2010
201017013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2010
201017012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2010
201017011 1362.01-03 Late Elections 04/30/2010
201017010 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 04/30/2010
201017010 9100.22-00 Other 04/30/2010
201017010 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/30/2010
201017009 1362.04-00 Inadvertent Terminations 04/30/2010
201017009 1361.03-02 Qualified Subchapter S Trusts 04/30/2010
201017008 1504.01-00 Affiliated Group v. Not an Affiliated Group 04/30/2010
201017007 469.00-00 Passive Activity Losses and Credits Limited 04/30/2010

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