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
200952032 368.08-08 Transfers to Controlled Corporations 12/25/2009
200952031 902.01-01 Post-1986 Undistributed Earnings 12/25/2009
200952031 243.00-00 Dividends Received by Corporations 12/25/2009
200952031 245.00-00 Dividends Received From Certain Foreign Corporations 12/25/2009
200952031 952.00-00 Subpart F Income Defined 12/25/2009
200952030 1295.02-02 Retroactive Elections 12/25/2009
200952029 1295.02-02 Retroactive Elections 12/25/2009
200952028 1295.02-02 Retroactive Elections 12/25/2009
200952027 1295.02-02 Retroactive Elections 12/25/2009
200952026 1295.02-02 Retroactive Elections 12/25/2009
200952025 7701.00-00 Definitions 12/25/2009
200952025 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200952024 7701.00-00 Definitions 12/25/2009
200952024 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200952023 7701.00-00 Definitions 12/25/2009
200952023 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200952022 7701.00-00 Definitions 12/25/2009
200952022 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200952021 7701.02-00 Partnerships v. Associations 12/25/2009
200952021 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009