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
200128037 761.01-02 Organizations Not Treated as a Partnership 07/13/2001
200128037 864.02-06 Deferred Payments 07/13/2001
200128037 865.05-02 Sales by Nonresidents 07/13/2001
200128037 871.02-07 Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income 07/13/2001
200128037 7701.21-11 Lawful Permanent Resident (Green Card Test) 07/13/2001
200128036 1362.01-03 Late Elections 07/13/2001
200128035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2001
200128035 2033.00-00 Property in Which Decedent Had an Interest 07/13/2001
200128035 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/13/2001
200128035 2601.00-00 Tax On Generation Skipping Transfers 07/13/2001
200128034 9100.00-00 Extension of Time for Making Certain Elections 07/13/2001
200128033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200128032 1362.04-00 Inadvertent Terminations 07/13/2001
200128031 61.02-06 Court Awards, Settlements, etc. 07/13/2001
200128030 1362.01-03 Late Elections 07/13/2001
200128030 9100.00-00 Extension of Time for Making Certain Elections 07/13/2001
200128029 9100.00-00 Extension of Time for Making Certain Elections 07/13/2001
200128028 1362.00-00 Election by Small Business Corporation 07/13/2001
200128027 877.01-00 Principal Purpose--the Avoidance of Tax 07/13/2001
200128026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200128025 1362.02-03 Passive Investment Income 07/13/2001
200128024 1362.01-03 Late Elections 07/13/2001
200128023 1362.01-03 Late Elections 07/13/2001
200128022 877.01-00 Principal Purpose--the Avoidance of Tax 07/13/2001
200128021 2031.00-00 Definition 07/13/2001

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