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
200712034 338.01-02 Time in which Election must be made 03/23/2007
200712034 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/23/2007
200712033 355.01-00 Spin-Off 03/23/2007
200712032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007
200712031 3231.01-00 Employers v. Not Employers 03/23/2007
200712030 9100.22-00 Other 03/23/2007
200712030 1503.04-04 Dual Resident Corporation 03/23/2007
200712029 2601.00-00 Tax On Generation Skipping Transfers 03/23/2007
200712029 2501.01-00 Gift v. Not a Gift 03/23/2007
200712028 7701.00-00 Definitions 03/23/2007
200712028 9100.00-00 Extension of Time for Making Certain Elections 03/23/2007
200712027 7701.00-00 Definitions 03/23/2007
200712027 9100.00-00 Extension of Time for Making Certain Elections 03/23/2007
200712026 355.01-00 Spin-Off 03/23/2007
200712025 1362.01-03 Late Elections 03/23/2007
200712024 9100.00-00 Extension of Time for Making Certain Elections 03/23/2007
200712024 1362.01-03 Late Elections 03/23/2007
200712023 7701.02-00 Partnerships v. Associations 03/23/2007
200712023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007
200712022 9100.22-00 Other 03/23/2007
200712022 1503.04-04 Dual Resident Corporation 03/23/2007
200712021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/23/2007
200712021 7701.00-00 Definitions 03/23/2007
200712020 9100.00-00 Extension of Time for Making Certain Elections 03/23/2007
200712019 7701.00-00 Definitions 03/23/2007