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
200835005 9100.00-00 Extension of Time for Making Certain Elections 08/29/2008
200835004 856.00-00 Definition of Real Estate Investment Trust 08/29/2008
200835004 9100.00-00 Extension of Time for Making Certain Elections 08/29/2008
200835003 9100.00-00 Extension of Time for Making Certain Elections 08/29/2008
200835003 1361.05-00 Qualified Subchapter S Subsidiary 08/29/2008
200835002 368.06-00 Change in Identity, etc. (Type "F") 08/29/2008
200835002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/29/2008
200835001 9100.22-00 Other 08/29/2008
200835001 855.01-00 General Rule 08/29/2008
200834023 501.03-05 Corporations 08/22/2008
200834022 521.01-00 Farmers' v. Not a Farmers' Cooperative 08/22/2008
200834022 501.05-01 Agriculture and Horticulture Organizations 08/22/2008
200834021 408.03-00 Rollover Contributions 08/22/2008
200834020 469.00-00 Passive Activity Losses and Credits Limited 08/22/2008
200834020 469.03-00 Passive Activity Defined 08/22/2008
200834020 469.03-03 Definition of Activity 08/22/2008
200834020 469.10-00 Other Definitions and Rules 08/22/2008
200834020 9100.00-00 Extension of Time for Making Certain Elections 08/22/2008
200834019 461.01-02 Amount Based on Estimates 08/22/2008
200834019 461.06-00 Incurred Liabilities 08/22/2008
200834018 754.02-00 Timeliness of Election 08/22/2008
200834018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/22/2008
200834017 7701.00-00 Definitions 08/22/2008
200834017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2008
200834016 165.00-00 Deductions For Losses 08/22/2008

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