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
200817005 1362.04-00 Inadvertent Terminations 04/25/2008
200817004 7701.00-00 Definitions 04/25/2008
200817003 7701.00-00 Definitions 04/25/2008
200817003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2008
200817002 1362.01-02 Election After Termination 04/25/2008
200817001 7701.00-00 Definitions 04/25/2008
200817001 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2008
200816035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/18/2008
200816034 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/18/2008
200816033 4941.02-00 Additional 200% Tax as to Uncorrected Acts 04/18/2008
200816033 4941.04-00 Definition of Self-Dealing 04/18/2008
200816033 507.06-00 Imposition of Tax 04/18/2008
200816032 4941.02-00 Additional 200% Tax as to Uncorrected Acts 04/18/2008
200816032 4941.04-00 Definition of Self-Dealing 04/18/2008
200816032 507.06-00 Imposition of Tax 04/18/2008
200816031 414.08-00 Church Plan 04/18/2008
200816030 1402.01-00 Net Earnings From Self-Employment 04/18/2008
200816030 1402.01-01 Rentals from Real Estate 04/18/2008
200816029 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/18/2008
200816029 7701.02-00 Partnerships v. Associations 04/18/2008
200816029 7701.02-03 Limited Partnerships 04/18/2008
200816028 338.01-02 Time in which Election must be made 04/18/2008
200816028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/18/2008
200816027 61.00-00 Gross Income v. Not Gross Income 04/18/2008

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