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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编号 UILC 主题 发布日期
201016023 7701.00-00 Definitions 04/23/2010
201016023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016022 7701.00-00 Definitions 04/23/2010
201016022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016021 7701.00-00 Definitions 04/23/2010
201016021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016020 7701.00-00 Definitions 04/23/2010
201016020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016019 7701.00-00 Definitions 04/23/2010
201016019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016018 7701.00-00 Definitions 04/23/2010
201016018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016017 7701.00-00 Definitions 04/23/2010
201016017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016016 1362.04-00 Inadvertent Terminations 04/23/2010
201016015 1362.04-00 Inadvertent Terminations 04/23/2010
201016014 856.03-00 Other Requirements 04/23/2010
201016013 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016013 1361.05-00 Qualified Subchapter S Subsidiary 04/23/2010
201016012 4101.00-00 Registration and Bond for Petroleum Products 04/23/2010
201016011 7701.02-00 Partnerships v. Associations 04/23/2010
201016011 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2010
201016010 1362.00-00 Election by Small Business Corporation 04/23/2010
201016010 1362.01-03 Late Elections 04/23/2010

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