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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
200709050 355.05-01 Distribution of Control 03/02/2007
200709050 355.09-00 Distributions Within a Consolidated Group 03/02/2007
200709049 954.00-00 Foreign Base Company Income 03/02/2007
200709048 1502.21-00 Consolidated Net Operating Loss Deduction 03/02/2007
200709047 1362.00-00 Election by Small Business Corporation 03/02/2007
200709047 1362.01-02 Election After Termination 03/02/2007
200709046 7701.00-00 Definitions 03/02/2007
200709046 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709045 7701.00-00 Definitions 03/02/2007
200709045 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709044 7701.00-00 Definitions 03/02/2007
200709044 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709043 7701.00-00 Definitions 03/02/2007
200709043 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709042 7701.00-00 Definitions 03/02/2007
200709042 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709041 7701.00-00 Definitions 03/02/2007
200709041 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709040 7701.00-00 Definitions 03/02/2007
200709040 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2007
200709039 7701.00-00 Definitions 03/02/2007
200709039 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709039 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2007
200709038 9100.20-00 Section 1502; Election to File Consolidated Return 03/02/2007