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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
200927030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2009
200927030 7701.00-00 Definitions 07/02/2009
200927029 1362.00-00 Election by Small Business Corporation 07/02/2009
200927029 1362.04-00 Inadvertent Terminations 07/02/2009
200927028 1362.00-00 Election by Small Business Corporation 07/02/2009
200927027 1361.00-00 Definitions 07/02/2009
200927027 1361.03-00 Certain Trusts Permitted as Shareholders 07/02/2009
200927027 1361.03-03 Electing Small Business Trusts 07/02/2009
200927027 1362.00-00 Election by Small Business Corporation 07/02/2009
200927027 1362.04-00 Inadvertent Terminations 07/02/2009
200927026 1361.05-00 Qualified Subchapter S Subsidiary 07/02/2009
200927026 1362.01-03 Late Elections 07/02/2009
200927026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2009
200927025 7701.00-00 Definitions 07/02/2009
200927025 9100.00-00 Extension of Time for Making Certain Elections 07/02/2009
200927024 7701.00-00 Definitions 07/02/2009
200927024 9100.00-00 Extension of Time for Making Certain Elections 07/02/2009
200927023 457.09-08 Length of Service Award Plans 07/02/2009
200927022 301.00-00 Distributions of Property 07/02/2009
200927022 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/02/2009
200927022 7701.00-00 Definitions 07/02/2009
200927022 7701.03-00 Association v. Trust 07/02/2009
200927021 7701.00-00 Definitions 07/02/2009
200927020 7701.00-00 Definitions 07/02/2009
200927019 6331.00-00 Levy and Distraint 07/02/2009

Official Adobe Website