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
200914009 115.00-00 Income of States, Municipalities, etc. 04/03/2009
200914008 1362.02-00 Termination of Election 04/03/2009
200914008 1362.01-03 Late Elections 04/03/2009
200914008 1361.05-00 Qualified Subchapter S Subsidiary 04/03/2009
200914008 9100.00-00 Extension of Time for Making Certain Elections 04/03/2009
200914007 1362.04-00 Inadvertent Terminations 04/03/2009
200914006 9100.09-00 Section 442; Accounting Periods 04/03/2009
200914005 1362.02-00 Termination of Election 04/03/2009
200914004 9100.00-00 Extension of Time for Making Certain Elections 04/03/2009
200914003 7701.00-00 Definitions 04/03/2009
200914003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/03/2009
200914002 7701.00-00 Definitions 04/03/2009
200914002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/03/2009
200914001 7701.25-01 In General 04/03/2009
200913071 408.03-00 Rollover Contributions 03/27/2009
200913070 9999.98-00 Not Able to Identify Under Present List 03/27/2009
200913069 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/27/2009
200913068 501.03-20 Religious Organizations 03/27/2009
200913067 501.03-08 Educational Organizations 03/27/2009
200913066 4945.04-04 Grants to Individuals 03/27/2009
200913065 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/27/2009
200913064 4945.04-04 Grants to Individuals 03/27/2009
200913063 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/27/2009
200913062 413.04-00 Plans Maintained by More Than One Employer 03/27/2009
200913061 6224.00-00 Participation in Administrative Proceedings; Waivers; Agreements 03/27/2009

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