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
200845018 1362.01-03 Late Elections 11/07/2008
200845017 1361.05-00 Qualified Subchapter S Subsidiary 11/07/2008
200845017 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845016 1361.05-00 Qualified Subchapter S Subsidiary 11/07/2008
200845016 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845015 1361.03-02 Qualified Subchapter S Trusts 11/07/2008
200845015 1362.04-00 Inadvertent Terminations 11/07/2008
200845014 59.00-00 Other Definitions and Special Rules 11/07/2008
200845014 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845013 851.02-00 Gross Income Requirement 11/07/2008
200845012 7701.02-00 Partnerships v. Associations 11/07/2008
200845012 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845011 7701.02-00 Partnerships v. Associations 11/07/2008
200845011 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845010 7701.02-00 Partnerships v. Associations 11/07/2008
200845010 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845009 7701.02-00 Partnerships v. Associations 11/07/2008
200845009 9100.00-00 Extension of Time for Making Certain Elections 11/07/2008
200845009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/07/2008
200845008 45.00-00 Electricity Produced from Certain Renewable Sources 11/07/2008
200845007 170.07-00 Percentage Limitations 11/07/2008
200845006 1362.02-03 Passive Investment Income 11/07/2008

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