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
200837010 9100.00-00 Extension of Time for Making Certain Elections 09/12/2008
200837009 9100.00-00 Extension of Time for Making Certain Elections 09/12/2008
200837009 1361.05-00 Qualified Subchapter S Subsidiary 09/12/2008
200837008 9100.00-00 Extension of Time for Making Certain Elections 09/12/2008
200837008 1361.05-00 Qualified Subchapter S Subsidiary 09/12/2008
200837007 1362.01-03 Late Elections 09/12/2008
200837006 7701.00-00 Definitions 09/12/2008
200837006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/12/2008
200837005 9100.00-00 Extension of Time for Making Certain Elections 09/12/2008
200837004 103.02-01 Political Subdivisions 09/12/2008
200837004 115.00-00 Income of States, Municipalities, etc. 09/12/2008
200837004 115.03-00 Essential Governmental Function 09/12/2008
200837003 7701.00-00 Definitions 09/12/2008
200837003 9100.00-00 Extension of Time for Making Certain Elections 09/12/2008
200837002 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/12/2008
200837001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/12/2008
200837001 9100.00-00 Extension of Time for Making Certain Elections 09/12/2008
200837001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/12/2008
200836046 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/05/2008
200836045 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/05/2008
200836044 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/05/2008
200836043 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 09/05/2008
200836042 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 09/05/2008
200836041 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 09/05/2008
200836041 501.09-01 Permissible Benefits 09/05/2008

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