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
201049030 6013.02-00 Joint Return v Separate Returns 12/10/2010
201049029 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 12/10/2010
201049029 199.03-00 Domestic Production Gross Receipts (DPGR) 12/10/2010
201049029 199.08-00 Other Rules 12/10/2010
201049028 108.01-00 Exclusion From Gross Income 12/10/2010
201049027 7436.01-00 Tax Court Jurisdiction 12/10/2010
201049027 3406.00-00 Backup Withholding 12/10/2010
201049026 168.20-00 Classification of Property 12/10/2010
201049025 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/10/2010
201049025 1502.76-00 Taxable Year of Members of Group 12/10/2010
201049025 1361.00-00 Definitions 12/10/2010
201049025 1361.05-00 Qualified Subchapter S Subsidiary 12/10/2010
201049024 381.04-03 Change With Consent of Commissioner 12/10/2010
201049024 1272.01-00 Constant Interest Rate (Economic Accrual) 12/10/2010
201049024 1273.01-03 De Minimis Rule 12/10/2010
201049023 1362.01-03 Late Elections 12/10/2010
201049023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/10/2010
201049022 9100.20-00 Section 1502; Election to File Consolidated Return 12/10/2010
201049022 1502.75-00 Filing Requirements 12/10/2010
201049021 901.01-04 Dual Capacity Taxpayers 12/10/2010
201049020 9100.00-00 Extension of Time for Making Certain Elections 12/10/2010
201049019 1362.01-03 Late Elections 12/10/2010
201049018 42.00-00 Low-Income Housing Credit 12/10/2010
201049017 1362.01-03 Late Elections 12/10/2010
201049016 2601.03-01 Irrevocable Trusts 12/10/2010

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