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
200943029 45.00-00 Electricity Produced from Certain Renewable Sources 10/23/2009
200943029 48.00-00 Energy Credit; Reforestation Credit 10/23/2009
200943028 61.00-00 Gross Income v. Not Gross Income 10/23/2009
200943028 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/23/2009
200943028 7872.06-00 Exempted Loans (In general) 10/23/2009
200943027 1362.01-03 Late Elections 10/23/2009
200943026 104.03-00 Damages 10/23/2009
200943025 115.00-00 Income of States, Municipalities, etc. 10/23/2009
200943024 7701.00-00 Definitions 10/23/2009
200943024 9100.00-00 Extension of Time for Making Certain Elections 10/23/2009
200943024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200943023 7701.00-00 Definitions 10/23/2009
200943023 9100.00-00 Extension of Time for Making Certain Elections 10/23/2009
200943023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200943022 1362.01-03 Late Elections 10/23/2009
200943021 468A.04-02 Revised Schedules 10/23/2009
200943020 1362.01-03 Late Elections 10/23/2009
200943019 355.01-02 Split-Up 10/23/2009
200943019 368.04-00 Assets for Control of Transferee (Type "D") 10/23/2009
200943018 7701.00-00 Definitions 10/23/2009
200943018 9100.00-00 Extension of Time for Making Certain Elections 10/23/2009
200943018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009
200943017 7701.00-00 Definitions 10/23/2009
200943017 9100.00-00 Extension of Time for Making Certain Elections 10/23/2009
200943017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2009