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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201016047 382.12-16 Controlled Groups 04/23/2010
201016046 1362.04-00 Inadvertent Terminations 04/23/2010
201016045 1362.00-00 Election by Small Business Corporation 04/23/2010
201016045 1362.01-00 Eligible v. Ineligible 04/23/2010
201016045 1362.01-03 Late Elections 04/23/2010
201016044 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/23/2010
201016044 355.01-00 Spin-Off 04/23/2010
201016044 368.04-00 Assets for Control of Transferee (Type "D") 04/23/2010
201016043 3121.01-00 Wages 04/23/2010
201016043 3306.02-00 Wages 04/23/2010
201016043 3401.02-00 Renumeration Not Subject to Withholding 04/23/2010
201016042 861.15-02 Gross Income Method 04/23/2010
201016041 856.00-00 Definition of Real Estate Investment Trust 04/23/2010
201016041 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016040 1361.01-04 More than One Class of Stock 04/23/2010
201016039 856.00-00 Definition of Real Estate Investment Trust 04/23/2010
201016039 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016038 7701.00-00 Definitions 04/23/2010
201016038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016037 1362.00-00 Election by Small Business Corporation 04/23/2010
201016037 1362.01-00 Eligible v. Ineligible 04/23/2010
201016037 1362.01-03 Late Elections 04/23/2010
201016036 1362.00-00 Election by Small Business Corporation 04/23/2010
201016035 1362.00-00 Election by Small Business Corporation 04/23/2010
201016035 1362.01-00 Eligible v. Ineligible 04/23/2010

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