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
200816027 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 04/18/2008
200816027 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 04/18/2008
200816027 3406.00-00 Backup Withholding 04/18/2008
200816027 6041.00-00 Information at Source 04/18/2008
200816026 9100.22.00 (blank) 04/18/2008
200816026 1503.04-04 Dual Resident Corporation 04/18/2008
200816025 2702.02-02 Personal Residence in Trust 04/18/2008
200816024 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816024 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/18/2008
200816024 382.12-16 Controlled Groups 04/18/2008
200816023 6330.00-00 Collection Due Process - Levy 04/18/2008
200816022 1362.00-00 Election by Small Business Corporation 04/18/2008
200816022 1362.01-00 Eligible v. Ineligible 04/18/2008
200816022 1362.01-03 Late Elections 04/18/2008
200816021 7701.00-00 Definitions 04/18/2008
200816021 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816020 355.01-00 Spin-Off 04/18/2008
200816020 368.04-00 Assets for Control of Transferee (Type "D") 04/18/2008
200816019 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816018 7701.00-00 Definitions 04/18/2008
200816018 9100.00-00 Extension of Time for Making Certain Elections 04/18/2008
200816018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/18/2008
200816017 1362.01-03 Late Elections 04/18/2008
200816016 1362.01-03 Late Elections 04/18/2008
200816015 1362.04-00 Inadvertent Terminations 04/18/2008

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