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
200933025 6229.04-00 Suspension of Statutory Period 08/14/2009
200933024 6231.07-00 Tax Matters Partner 08/14/2009
200933023 167.22-01 Normalization Rules 08/14/2009
200933022 7701.00-00 Definitions 08/14/2009
200933021 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/14/2009
200933021 1361.01-04 More than One Class of Stock 08/14/2009
200933021 1362.01-00 Eligible v. Ineligible 08/14/2009
200933021 1362.04-00 Inadvertent Terminations 08/14/2009
200933020 7701.00-00 Definitions 08/14/2009
200933020 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933019 7701.00-00 Definitions 08/14/2009
200933019 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933018 7701.00-00 Definitions 08/14/2009
200933018 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933017 7701.00-00 Definitions 08/14/2009
200933017 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933016 7701.00-00 Definitions 08/14/2009
200933016 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933015 7701.00-00 Definitions 08/14/2009
200933015 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009