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
201032016 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 08/13/2010
201032016 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 08/13/2010
201032016 1445.02-00 Exceptions to Duty to Withhold 08/13/2010
201032016 1445.02-04 Status of Foreign Corporation Making Election Under Section 897(i) 08/13/2010
201032016 1445.02-11 No Gain or Loss Required to be Recognized by Transferor by Operation of Code or Treaty Provision 08/13/2010
201032016 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11).| 08/13/2010
201032015 7701.00-00 Definitions 08/13/2010
201032015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201032014 7701.00-00 Definitions 08/13/2010
201032014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201032013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201032013 7701.00-00 Definitions 08/13/2010
201032012 7701.00-00 Definitions 08/13/2010
201032012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201032011 7701.00-00 Definitions 08/13/2010
201032011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201032010 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/13/2010
201032010 2518.00-00 Disclaimers 08/13/2010
201032009 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 08/13/2010
201032008 7701.00-00 Definitions 08/13/2010
201032008 9100.00-00 Extension of Time for Making Certain Elections 08/13/2010
201032008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201032007 7701.00-00 Definitions 08/13/2010
201032007 9100.00-00 Extension of Time for Making Certain Elections 08/13/2010
201032007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010

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