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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
200809021 1362.01-03 Late Elections 02/29/2008
200809021 7701.00-00 Definitions 02/29/2008
200809021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200809020 7701.00-00 Definitions 02/29/2008
200809020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/29/2008
200809019 1361.05-00 Qualified Subchapter S Subsidiary 02/29/2008
200809019 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809018 1362.01-03 Late Elections 02/29/2008
200809017 355.01-00 Spin-Off 02/29/2008
200809017 368.04-00 Assets for Control of Transferee (Type "D") 02/29/2008
200809016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/29/2008
200809016 337.16-02 Allowable Worthless Stock Loss 02/29/2008
200809015 7701.00-00 Definitions 02/29/2008
200809015 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809014 7701.00-00 Definitions 02/29/2008
200809014 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809013 9100.22-00 Other 02/29/2008
200809013 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 02/29/2008
200809012 985.00-00 Functional Currency 02/29/2008
200809011 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 02/29/2008
200809010 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809009 7701.00-00 Definitions 02/29/2008
200809009 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008
200809008 7701.00-00 Definitions 02/29/2008
200809008 9100.00-00 Extension of Time for Making Certain Elections 02/29/2008

Official Adobe Website