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
200721013 6041.00-00 Information at Source 05/25/2007
200721012 1362.01-03 Late Elections 05/25/2007
200721011 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/25/2007
200721011 104.02-00 Workmen's Compensation 05/25/2007
200721010 9100.22-00 Other 05/25/2007
200721010 1503.04-04 Dual Resident Corporation 05/25/2007
200721009 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/25/2007
200721009 104.02-00 Workmen's Compensation 05/25/2007
200721008 1362.01-03 Late Elections 05/25/2007
200721007 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/25/2007
200721007 104.02-00 Workmen's Compensation 05/25/2007
200721006 9100.00-00 Extension of Time for Making Certain Elections 05/25/2007
200721006 6166.00-00 Extension of Time to Pay Estate Tax 05/25/2007
200721005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2007
200721004 7701.00-00 Definitions 05/25/2007
200721004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/25/2007
200721003 1362.04-00 Inadvertent Terminations 05/25/2007
200721002 1362.04-00 Inadvertent Terminations 05/25/2007
200721001 860D.01-00 Election 05/25/2007
200721001 9100.00-00 Extension of Time for Making Certain Elections 05/25/2007
200720030 72.07-02 Before Starting Date 05/18/2007
200720030 501.04-01 Local Associations of Employees 05/18/2007
200720029 501.19-00 Organization of Past or Present Armed Forces Members 05/18/2007
200720028 501.05-01 Agriculture and Horticulture Organizations 05/18/2007
200720027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 05/18/2007