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
200938004 9100.00-00 Extension of Time for Making Certain Elections 09/18/2009
200938004 469.03-03 Definition of Activity 09/18/2009
200938003 7701.00-00 Definitions 09/18/2009
200938003 9100.00-00 Extension of Time for Making Certain Elections 09/18/2009
200938002 7701.00-00 Definitions 09/18/2009
200938002 1362.01-03 Late Elections 09/18/2009
200938002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2009
200938001 9100.00-00 Extension of Time for Making Certain Elections 09/18/2009
200938001 469.03-03 Definition of Activity 09/18/2009
200937040 408.03-00 Rollover Contributions 09/11/2009
200937039 501.32-00 Income Inures v. does Not Inure to Private Individual 09/11/2009
200937038 4942.03-05 Qualifying Distribution 09/11/2009
200937037 6227.00-00 Administrative Adjustments Requests 09/11/2009
200937036 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 09/11/2009
200937035 280B.01-02 Chargeable to Capital Account 09/11/2009
200937034 167.07-00 Basis 09/11/2009
200937033 6227.01-00 Procedure for Requests 09/11/2009
200937032 6402.00-00 Authority to Make Credits or Refunds 09/11/2009
200937031 0552.00-00 Freedom of Information Act 09/11/2009
200937030 8021.00-00 Powers 09/11/2009
200937029 1362.02-03 Passive Investment Income 09/11/2009
200937029 1362.04-00 Inadvertent Terminations 09/11/2009
200937029 1375.00-00 Tax Imposed On Certain Passive Investment Income 09/11/2009
200937028 1014.04-00 Property Acquired from a Decedent 09/11/2009
200937027 6229.02-00 Extension by Agreement 09/11/2009