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
200908015 7701.00-00 Definitions 02/20/2009
200908015 9100.00-00 Extension of Time for Making Certain Elections 02/20/2009
200908014 59.00-00 Other Definitions and Special Rules 02/20/2009
200908014 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 02/20/2009
200908014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 02/20/2009
200908014 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 02/20/2009
200908013 115.00-00 Income of States, Municipalities, etc. 02/20/2009
200908012 1502.21-00 Consolidated Net Operating Loss Deduction 02/20/2009
200908012 9100.22-00 Other 02/20/2009
200908011 115.00-00 Income of States, Municipalities, etc. 02/20/2009
200908010 1362.01-03 Late Elections 02/20/2009
200908010 7701.00-00 Definitions 02/20/2009
200908010 9100.00-00 Extension of Time for Making Certain Elections 02/20/2009
200908009 1362.04-00 Inadvertent Terminations 02/20/2009
200908008 1362.04-00 Inadvertent Terminations 02/20/2009
200908008 1361.03-03 Electing Small Business Trusts 02/20/2009
200908008 1362.01-01 Shareholder Consent 02/20/2009
200908007 1362.01-03 Late Elections 02/20/2009
200908007 1362.04-00 Inadvertent Terminations 02/20/2009
200908006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009
200908005 1031.05-00 Deferred Exchanges 02/20/2009
200908004 7701.00-00 Definitions 02/20/2009
200908004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009
200908003 2601.00-00 Tax On Generation Skipping Transfers 02/20/2009
200908002 2642.00-00 Inclusion Ratio 02/20/2009

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