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
200932020 2055.12-05 Unitrusts 08/07/2009
200932019 7701.00-00 Definitions 08/07/2009
200932019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932018 355.01-00 Spin-Off 08/07/2009
200932018 368.01-00 Statutory Merger or Consolidation (Type "A") 08/07/2009
200932017 9114.03-42 United Kingdom 08/07/2009
200932016 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932015 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932015 884.00-00 Branch Tax 08/07/2009
200932015 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 08/07/2009
200932014 7701.26-00 Taxable Mortgage Pools 08/07/2009
200932014 115.03-00 Essential Governmental Function 08/07/2009
200932013 1362.01-03 Late Elections 08/07/2009
200932012 1362.01-03 Late Elections 08/07/2009
200932011 1362.02-03 Passive Investment Income 08/07/2009
200932010 1362.02-03 Passive Investment Income 08/07/2009
200932009 1502.32-00 Investment Adjustment 08/07/2009
200932009 9100.22-00 Other 08/07/2009
200932008 7701.00-00 Definitions 08/07/2009
200932008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932007 851.02-00 Gross Income Requirement 08/07/2009
200932006 7701.02-00 Partnerships v. Associations 08/07/2009
200932006 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200932006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2009
200932005 9100.09-00 Section 442; Accounting Periods 08/07/2009

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