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
200308044 1362.00-00 Election by Small Business Corporation 02/21/2003
200308043 1362.01-03 Late Elections 02/21/2003
200308042 453.08-00 Revocation of Elections 02/21/2003
200308041 1362.01-03 Late Elections 02/21/2003
200308040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308039 1362.01-03 Late Elections 02/21/2003
200308038 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/21/2003
200308037 2642.00-00 Inclusion Ratio 02/21/2003
200308037 9100.00-00 Extension of Time for Making Certain Elections 02/21/2003
200308036 1362.01-03 Late Elections 02/21/2003
200308035 1361.01-04 More than One Class of Stock 02/21/2003
200308034 831.02-00 Alternative Tax Small Companies 02/21/2003
200308033 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/21/2003
200308033 731.00-00 Extent of Recognition of Gain or Loss on Distribution 02/21/2003
200308033 351.00-00 Transfer to Corporation Controlled by Transferor 02/21/2003
200308033 1366.00-00 Pass-Thru of Items to Shareholders 02/21/2003
200308032 817.06-00 Other Special Rules 02/21/2003
200308032 817.08-04 Look-Through Diversification 02/21/2003
200308031 338.01-02 Time in which Election must be made 02/21/2003
200308031 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 02/21/2003
200308030 1362.01-03 Late Elections 02/21/2003
200308029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003
200308028 7701.00-00 Definitions 02/21/2003
200308027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/21/2003