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
200113018 1361.05-00 Qualified Subchapter S Subsidiary 03/30/2001
200113017 355.04-00 Business Purpose 03/30/2001
200113016 61.43-01 Lease of Property 03/30/2001
200113015 561.05-00 Regulated Investment Companies 03/30/2001
200113015 562.03-02 Class of Stock 03/30/2001
200113015 702.00-00 Income and Credits of Partner 03/30/2001
200113015 704.01-02 Economic Effect 03/30/2001
200113015 851.00-00 Definition of Regulated Investment Company 03/30/2001
200113014 561.05-00 Regulated Investment Companies 03/30/2001
200113014 562.03-02 Class of Stock 03/30/2001
200113014 702.00-00 Income and Credits of Partner 03/30/2001
200113014 704.01-02 Economic Effect 03/30/2001
200113014 851.00-00 Definition of Regulated Investment Company 03/30/2001
200113013 561.05-00 Regulated Investment Companies 03/30/2001
200113013 562.03-02 Class of Stock 03/30/2001
200113013 702.00-00 Income and Credits of Partner 03/30/2001
200113013 704.01-02 Economic Effect 03/30/2001
200113013 851.00-00 Definition of Regulated Investment Company 03/30/2001
200113012 561.05-00 Regulated Investment Companies 03/30/2001
200113012 562.03-02 Class of Stock 03/30/2001
200113012 702.00-00 Income and Credits of Partner 03/30/2001
200113012 704.01-02 Economic Effect 03/30/2001
200113012 851.00-00 Definition of Regulated Investment Company 03/30/2001
200113011 561.05-00 Regulated Investment Companies 03/30/2001
200113011 562.03-02 Class of Stock 03/30/2001

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