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
200752035 1362.04-00 Inadvertent Terminations 12/28/2007
200752034 1362.04-00 Inadvertent Terminations 12/28/2007
200752033 9100.00-00 Extension of Time for Making Certain Elections 12/28/2007
200752033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/28/2007
200752033 7701.00-00 Definitions 12/28/2007
200752032 9100.00-00 Extension of Time for Making Certain Elections 12/28/2007
200752032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/28/2007
200752032 7701.00-00 Definitions 12/28/2007
200752031 9100.00-00 Extension of Time for Making Certain Elections 12/28/2007
200752031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/28/2007
200752031 7701.00-00 Definitions 12/28/2007
200752030 1362.02-03 Passive Investment Income 12/28/2007
200752029 1.11-00 Maximum Capital Gains Rate 12/28/2007
200752028 2601.03-01 Irrevocable Trusts 12/28/2007
200752027 2601.03-01 Irrevocable Trusts 12/28/2007
200752026 2601.03-01 Irrevocable Trusts 12/28/2007
200752025 354.06-00 Non-Qualified Preferred Stock 12/28/2007
200752024 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/28/2007
200752024 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 12/28/2007
200752023 355.01-01 Split-Off 12/28/2007
200752023 368.04-00 Assets for Control of Transferee (Type "D") 12/28/2007
200752022 9100.22-00 Other 12/28/2007
200752022 1503.04-04 Dual Resident Corporation 12/28/2007
200752021 9100.22-00 Other 12/28/2007
200752021 1503.04-04 Dual Resident Corporation 12/28/2007