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
200652039 1502.20-00 Loss Disallowance Rule 12/29/2006
200652039 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/29/2006
200652038 1362.01-03 Late Elections 12/29/2006
200652037 9100.09-00 Section 442; Accounting Periods 12/29/2006
200652036 864.02-00 Effectively Connected Income 12/29/2006
200652035 1362.04-00 Inadvertent Terminations 12/29/2006
200652034 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/29/2006
200652033 9100.00-00 Extension of Time for Making Certain Elections 12/29/2006
200652032 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 12/29/2006
200652031 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 12/29/2006
200652031 104.02-00 Workmen's Compensation 12/29/2006
200652030 1362.04-00 Inadvertent Terminations 12/29/2006
200652029 1361.03-02 Qualified Subchapter S Trusts 12/29/2006
200652029 1362.04-00 Inadvertent Terminations 12/29/2006
200652028 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 12/29/2006
200652027 1362.01-03 Late Elections 12/29/2006
200652026 267.07-02 Deferral of Loss from Sale or Exchange Between Members 12/29/2006
200652026 304.00-00 Redemption Through Use of Related Corporations 12/29/2006
200652025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2006
200652024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2006
200652023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2006
200652022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2006
200652021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2006
200652020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2006
200652019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2006

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