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
201702016 2041.03-00 General Power v. Not a General Power 01/13/2017
201702016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/13/2017
201702016 2601.03-01 Irrevocable Trusts 01/13/2017
201702015 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 01/13/2017
201702015 104.03-00 Damages 01/13/2017
201702014 1362.00-00 Election by Small Business Corporation 01/13/2017
201702014 1362.01-00 Eligible v. Ineligible 01/13/2017
201702014 1362.01-02 Election After Termination 01/13/2017
201702014 1362.02-00 Termination of Election 01/13/2017
201702014 1362.02-02 Ceases to be Small Business Corporation 01/13/2017
201702014 1362.04-00 Inadvertent Terminations 01/13/2017
201702013 7701.00-00 Definitions 01/13/2017
201702013 7701.03-00 Association v. Trust 01/13/2017
201702013 7701.03-06 Liquidating Trusts 01/13/2017
201702012 7701.00-00 Definitions 01/13/2017
201702012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2017
201702011 7701.00-00 Definitions 01/13/2017
201702011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2017
201702010 7701.00-00 Definitions 01/13/2017
201702010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2017
201702009 103.02-02 On Behalf Of 01/13/2017
201702009 54.09-00 54AA.00-00 Build America Bonds 01/13/2017
201702008 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 01/13/2017
201702008 104.03-00 Damages 01/13/2017
201702007 1362.04-00 Inadvertent Terminations 01/13/2017

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