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
200928024 1362.02-03 Passive Investment Income 07/10/2009
200928023 118.01-02 Nonshareholder Contributions 07/10/2009
200928023 118.01-03 Section 362 Basis Rule 07/10/2009
200928023 362.02-00 Capital Contributions by Nonshareholders 07/10/2009
200928023 362.02-01 Other Than Money 07/10/2009
200928022 7701.00-00 Definitions 07/10/2009
200928022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2009
200928021 7701.00-00 Definitions 07/10/2009
200928021 9100.00-00 Extension of Time for Making Certain Elections 07/10/2009
200928020 1362.04-00 Inadvertent Terminations 07/10/2009
200928019 7701.00-00 Definitions 07/10/2009
200928019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2009
200928018 103.06-00 R 1986 Industrial Development Bonds (Repealed But See 141.00-00|et. seq.) 07/10/2009
200928018 142.00-00 Exempt Facility Bond 07/10/2009
200928017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/10/2009
200928017 338.01-02 Time in which Election must be made 07/10/2009
200928016 7701.02-00 Partnerships v. Associations 07/10/2009
200928016 9100.00-00 Extension of Time for Making Certain Elections 07/10/2009
200928016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2009
200928015 1362.04-00 Inadvertent Terminations 07/10/2009
200928014 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 07/10/2009
200928014 831.02-00 Alternative Tax Small Companies 07/10/2009
200928013 2601.00-00 Tax On Generation Skipping Transfers 07/10/2009
200928013 2041.03-00 General Power v. Not a General Power 07/10/2009
200928012 1362.00-00 Election by Small Business Corporation 07/10/2009

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