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
201113021 1361.01-04 More than One Class of Stock 04/01/2011
201113020 1362.01-03 Late Elections 04/01/2011
201113019 1362.01-03 Late Elections 04/01/2011
201113018 851.00-00 Definition of Regulated Investment Company 04/01/2011
201113018 7704.03-00 Qualifying Income 04/01/2011
201113017 1362.04-00 Inadvertent Terminations 04/01/2011
201113016 337.16-00 Loss Disallowance 04/01/2011
201113016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/01/2011
201113015 851.02-00 Gross Income Requirement 04/01/2011
201113014 1502.75-00 Filing Requirements 04/01/2011
201113013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113013 7701.00-00 Definitions 04/01/2011
201113012 7701.00-00 Definitions 04/01/2011
201113012 7701.03-00 Association v. Trust 04/01/2011
201113012 7701.03-06 Liquidating Trusts 04/01/2011
201113011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/01/2011
201113004 1362.04-00 Inadvertent Terminations 04/01/2011
201113003 355.01-02 Split-Up 04/01/2011
201113003 368.04-00 Assets for Control of Transferee (Type "D") 04/01/2011

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