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
200606021 1.11-00 Maximum Capital Gains Rate 02/10/2006
200606020 448.04-01 Function Test 02/10/2006
200606019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606017 9100.00-00 Extension of Time for Making Certain Elections 02/10/2006
200606017 469.03-03 Definition of Activity 02/10/2006
200606016 9100.00-00 Extension of Time for Making Certain Elections 02/10/2006
200606016 469.03-03 Definition of Activity 02/10/2006
200606015 1362.01-03 Late Elections 02/10/2006
200606014 1362.04-00 Inadvertent Terminations 02/10/2006
200606013 1362.04-00 Inadvertent Terminations 02/10/2006
200606012 1362.04-00 Inadvertent Terminations 02/10/2006
200606011 1362.04-00 Inadvertent Terminations 02/10/2006
200606010 1362.04-00 Inadvertent Terminations 02/10/2006
200606009 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 02/10/2006
200606009 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 02/10/2006
200606009 708.01-00 Termination 02/10/2006
200606009 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/10/2006
200606009 722.00-00 Basis of Contributing Partner's Interest 02/10/2006
200606009 723.00-00 Basis of Property Contributed to Partnership 02/10/2006
200606009 7701.01-00 Associations v. Corporations 02/10/2006
200606008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606007 115.00-00 Income of States, Municipalities, etc. 02/10/2006
200606007 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/10/2006
200606006 2033.00-00 Property in Which Decedent Had an Interest 02/10/2006