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
200944009 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944008 7701.00-00 Definitions 10/30/2009
200944008 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/30/2009
200944007 7701.00-00 Definitions 10/30/2009
200944007 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/30/2009
200944006 7701.00-00 Definitions 10/30/2009
200944006 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/30/2009
200944005 7701.00-00 Definitions 10/30/2009
200944005 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/30/2009
200944004 2632.00-00 Special Rules for Allocation of GST Exemption 10/30/2009
200944004 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944003 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944002 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/30/2009
200944002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/30/2009
200944001 7701.00-00 Definitions 10/30/2009
200944001 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/30/2009
200943047 501.33-00 Private v. Public Interest Served 10/23/2009
200943046 408.03-00 Rollover Contributions 10/23/2009
200943045 412.00-00 Minimum Funding Standards 10/23/2009
200943044 72.20-04 Substantially Equal Payments 10/23/2009

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